Riemann-Roch via elementary modifications ($\chi ({\mathcal{O}}_C(D))={\mathrm{deg}}_{k}D+\chi ({\mathcal{O}}_C)$)

For a closed point $p$ on a smooth projective curve, the quotient in $0\to L(-p)\to L\to L{|}_p\to 0$ has $k$-dimension $[k(p):k]$. Additivity of Euler characteristic therefore changes $\chi (L)$ by that residue-field degree. Every line bundle is associated with a divisor, so iteration proves the displayed formula. The dualizing sheaf on a smooth projective curve identifies $h^1(L)$ with $h^0({\Omega }_C^1\otimes L^{-1})$ and converts this Euler-characteristic formula into the usual divisor form of Riemann-Roch theorem.