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Let $Q^{ij}={\hat{k}}^i{\hat{k}}^j-{\delta }^{ij}/3$. Rotations around $\hat{\mathbf{k}}$ and the vanishing trace imply that the angular integral in the scalar neutrino anisotropic stress has the form $A_{\ell }{Q}^{ij}$. Contract with ${\hat{k}}_i{\hat{k}}_j$ and use ${\mu }^2-1/3=(2/3)P_2(\mu )$. By the Orthogonality of Legendre polynomials,Only the quadrupole in the neutrino Boltzmann hierarchy contributes. Its phase factor is $(-i{)}^2=-1$, so the supplied stress definition becomesComparing with the chosen normalization $-(4/3){\bar{\rho }}_{\nu }\Pi Q^{ij}$ givesThe sign and factor here follow jointly from the stress convention and the unweighted Legendre polynomial coefficients; they should not be transferred unchanged to a differently normalized hierarchy.

For one Fourier mode, put $\mu =\hat{\mathbf{k}}\cdot \mathbf{e}$. The collisionless equation becomesUse the unweighted Legendre polynomial expansion specified in the paper: $\Theta ={\sum }_{j\ge 0}(-i{)}^j{\Theta }_j{P}_j(\mu )$. The Legendre polynomial recurrence relation saysThe coefficient of $P_{\ell }$ in $ik\mu \Theta$ receives contributions from $j=\ell -1$ and $j=\ell +1$. Dividing by $(-i{)}^{\ell }$ gives respectively $-k\ell {\Theta }_{\ell -1}/(2\ell -1)$ and $k(\ell +1){\Theta }_{\ell +1}/(2\ell +3)$. The metric sources are $\dot{\varphi }{P}_0$ and $-ik\psi P_1$, the latter becoming $k\psi$ after division by $(-i)$. Hence the neutrino Boltzmann hierarchy isThe lower-neighbour term is absent for $\ell =0$. The low moments areThese coefficients depend on the expansion convention. In the convention with a $(2\ell +1)$ factor, the temperature multipoles are ${\Theta }_{\ell }/(2\ell +1)$; using those multipoles without converting them would give incorrect factors in the scalar neutrino anisotropic stress.