At linear order in Newtonian gauge, free streaming, gravitational redshift, and Thomson scattering combine into a first-order transport equation for the photon temperature perturbation. The collision term drives the radiation toward its monopole plus the electron bulk-velocity dipole.
The optical depth from conformal time to observation at is
The factor is the probability that a photon travels from to the observer without another scattering.
The visibility function
is the probability density for the conformal time of a CMB photon's last scattering.
The CMB line-of-sight solution separates sharply localized last-scattering sources, weighted by the cosmological visibility function, from integrated gravitational sources weighted by along the photon trajectory.

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