Use the original diagram's positive distances: from the object to the vertex, from the vertex to the image, and from the vertex toward the centre of curvature on the outgoing side. Let a paraxial light ray strike at height . Its incoming inclination is above the optical axis, its outgoing inclination is below it, and the inward surface normal is inclined by below it. Thus the incidence and refraction angles relative to that normal are respectively and .
The local tangent-plane form of Snell's law, using the small-angle approximation, givesSubstitute the three height-to-distance ratios and cancel :This refraction at a spherical surface result keeps only first-order ray angles. The surface sag shifts the height's axial reference only at higher order. Distances for other object, image or curvature orientations must be signed consistently; the displayed positive-distance form follows the particular orientation in the paper.
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