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For a finite group $G$ and a subgroup $H$, Lagrange's theorem statesIn particular $|H|$ divides $|G|$: the left cosets partition $G$, and multiplication by a representative is a bijection from $H$ to each coset. Apply this to the cyclic subgroup $⟨g⟩$. Its size is the order of a group element $g$, so every element order divides $|G|$.

Under the square condition, every group element is its own inverse element. Consequentlyfor all $g,h$. This proves that a group of exponent two is abelian, including the trivial group.

For the fourth-power condition a counterexample to commutativity is the quaternion groupHere $i^2=j^2=k^2=-1$ and $ij=k=-ji$. Thus its six elements outside $\{\pm 1\}$ have order of a group element four, while $1$ and $-1$ have orders one and two. All fourth powers are the identity, yet $ij\ne ji$.

Every nontrivial subgroup of the quaternion group contains $-1$. Indeed, it either contains $-1$ directly, or contains one of $\pm i,\pm j,\pm k$, whose square is $-1$.

Suppose $Q_8$ acts on an $n$-point set with $n<8$. Every group orbit has size at most $n<8$. By the orbit-stabilizer theorem, each point's stabilizer subgroup has order $8/|Q_{8}x|>1$, so it contains $-1$. Consequently $-1$ fixes every point, and the group action is not faithful. An embedding in $S_n$ would give a faithful group action on $n$ letters, which is impossible. ThusThe left-regular group action on eight points is faithful by Cayley theorem, so the minimal faithful permutation degree of the quaternion group is exactly eight. The proof allows multiple group orbits; restricting only to transitive actions would not suffice.

For a group action of $G$ on $X$, let $G_x=\{g:gx=x\}$ be the stabilizer subgroup of $x$, and $Gx$ its group orbit. The orbit-stabilizer theorem is the bijectionIt is well defined because elements in the same left coset differ by an element fixing $x$. Conversely, $gx=hx$ implies $h^{-1}g\in G_x$, so the cosets coincide. Surjectivity is the definition of the group orbit. For a finite group, counting the cosets givesTo obtain Cayley theorem, let $G$ act on its own underlying set by left multiplication. The map ${\lambda }_g:x\mapsto gx$ is a permutation, with inverse ${\lambda }_{g^{-1}}$, and ${\lambda }_g{\lambda }_h={\lambda }_{gh}$. If ${\lambda }_g$ is the identity permutation, evaluating at the identity element gives $g=e$. Thus $g\mapsto {\lambda }_g$ is an injective group homomorphism. When $|G|=n$, labeling this set by $n$ letters identifies its image with a subgroup of $S_n$. Every finite group embeds in the symmetric group on its own elements.

Take $N$ to be a closed compact Riemannian manifold and use the positive Laplace-Beltrami operator. Its Riemannian heat kernel $K_N(t,x,y)$ is the integral kernel of $e^{-t{\Delta }_N}$:It solves $({\partial }_t+{\Delta }_x)K_N=0$ for $t>0$ and tends to the identity kernel as $t\downarrow 0$. For an orthonormal eigenbasis, the spectral expansion of the Riemannian heat kernel isThe bar is required for a complex basis. With boundary, a specified invariant boundary condition must also be included in this definition.

For the quotient formula use the covering-space interpretation: $U$ acts freely and properly discontinuously by Riemannian isometries. On compact $N$ such a discrete group is finite. Freeness alone, without this covering hypothesis, does not justify the image sum: an infinite dense subgroup of circle rotations, for example, acts freely but has no manifold quotient. Positive-dimensional group actions require a different quotient analysis.

For lifts $x,y$ of $\bar{x},\bar{y}\in M$, the heat kernel on a finite isometric quotient isInvariance of $K_N$ under simultaneous Riemannian isometries and reindexing the sum show that this is independent of both lifts. A local isometry commutes with the Laplacian, so the sum satisfies the quotient heat equation. For its initial condition, integrate over a fundamental domain $F\subset N$ against a lifted function. The terms combine into the integral over all of $N$, whose initial limit is $f(x)$. Uniqueness of the heat evolution proves the formula. There is no factor $1/|U|$ in this kernel formula.

On the diagonal the sum is $U$-invariant. Its integral over $F$ is therefore $1/|U|$ times its integral over $N$, giving the heat traceThus the normalization factor appears in the trace, not the kernel. Put $F_t(g)={\int }_N{K}_N(t,x,gx)dV(x)$. For any finite isometry group $T$, changing variables $x=hy$ proves $F_t(hg{h}^{-1})=F_t(g)$: it is a class function on $T$.

For Gassmann equivalent subgroups $U_1,U_2\le T$, their intersections with each conjugacy class have equal size, and their orders are equal. If both act freely, the heat traces of their quotients satisfyso they agree for every $t>0$. Since $Z_M(t)={\sum }_{\lambda }m(\lambda )e^{-t\lambda }$, equality determines the spectrum with multiplicities: take $t\to \infty$ to recover the smallest eigenvalue and its multiplicity, subtract that term, and repeat. This proves Sunada theorem. Equivalently, projection onto $U_i$-invariant functions averages the group action, and the quotient eigenvalue multiplicity is $|U_i{|}^{-1}{\sum }_{u\in U_i}{\chi }_{\lambda }(u)$, with ${\chi }_{\lambda }$ the eigenspace character of a representation. Almost conjugacy equalizes these averages.

First realize the free isometric action. Choose generators $t_1,\dots ,t_r$ of the finitely presented group $T$. In every dimension $d\ge 3$, the connected sumhas fundamental group the free group $F_r$. Map its generators onto the $t_j$ and take the connected regular covering $N\to B_d$ corresponding to the kernel. Its deck transformation group is $F_r/\ker \pi \cong T$. Lift any Riemannian metric on $B_d$ to $N$. Deck transformations are then Riemannian isometries, and a deck transformation fixing one point is the identity by uniqueness of lifts. This gives the free isometric realization of a finitely generated group. For the trivial group use $S^d$. If $T$ is infinite the covering manifold need not be compact, which is allowed in this first construction. Simple connectivity of $N$ is not being asserted here.

The requested nonhomeomorphism conclusion needs an extra hypothesis. For a counterexample even with distinct subgroups, take $T=S_3$, $U_1=⟨(12)⟩$ and $U_2=⟨(23)⟩$. They are conjugate and therefore Gassman equivalent. For every free isometric action of $T$, the conjugating element induces a Riemannian isometry $U_1\backslash N\to U_2\backslash N$. These quotients cannot be nonhomeomorphic. Identical subgroups give an even simpler obstruction. Thus the stated equivalence condition alone cannot imply the claimed topology.

A sufficient version is: for a finite $T$ with Gassmann equivalent, nonisomorphic subgroups $U_1,U_2$, there are closed isospectral manifolds with fundamental groups $U_1,U_2$, and hence they are not homeomorphic. To prove it, realize $T$ as the fundamental group of a closed smooth manifold $B$ of dimension four. Here is the needed closed-manifold realization of a finitely presented fundamental group. Start with a four-dimensional zero-handle and one one-handle for each generator. Attach two-handles along disjoint embedded boundary circles representing the relators, with arbitrary framings. The boundary is three-dimensional, so finitely many such loops can be chosen disjoint. The resulting compact handle manifold $W$ has ${\pi }_1(W)=T$ by the Seifert-van Kampen theorem.

The inclusion $\partial W\to W$ is surjective on fundamental groups: relative to the boundary the dual handle decomposition uses only handles of indices two, three and four, none of which introduces a fundamental-group generator. Double $W$ along its boundary. In the amalgamated product for the double, both boundary maps are the same surjection onto $T$, so the two copies of $T$ are identified completely and ${\pi }_1(B)=T$. The double is closed, connected and smooth after smoothing its collar. This construction works in any dimension at least four; it does not claim that every finitely presented group is a closed three-manifold group.

Let $N$ now be the universal cover of $B$ with the lifted metric. Since $T$ is finite, $N$ is compact and simply connected, with a free isometric deck action of $T$. By Sunada theorem, $M_i=U_i\backslash N$ are isospectral. Because $N$ is their universal cover, ${\pi }_1(M_i)\cong U_i$. Nonisomorphic fundamental groups rule out a homeomorphism. For an infinite $T$ the same qualified argument applies to finite-index subgroups with equal coset characters: divide first by the intersection $K={\mathrm{Core}}_T(U_1)\cap {\mathrm{Core}}_T(U_2)$ of their finite-index subgroup cores, producing a compact intermediate cover and a finite isometry group to which Sunada applies.

For explicit nonhomeomorphic examples, let $p$ be an odd prime. Let $H_p=(\mathbb{Z}/p\mathbb{Z}{)}^3$, and let $K_p$ be the Heisenberg group over a prime field, whose elements are triples with multiplicationBoth have order $p^3$, and every nonidentity element has order $p$. For $K_p$, induction givesso the assertion follows at $k=p$, since $p$ is odd. But $H_p$ is abelian and $K_p$ is not: $(1,0,0)$ and $(0,1,0)$ do not commute.

Embed both groups regularly in $S_{p^3}$. Every nonidentity element in either regular representation has cycle type $p^{p^2}$. Hence both embedded subgroups meet the identity class once, the class of that cycle type $p^3-1$ times, and all other classes zero times. They are nonisomorphic Gassmann equivalent regular subgroups. Taking $p=3$ and using the closed four-manifold construction with $T=S_{27}$ gives an explicit pair of isospectral nonhomeomorphic quotients, completing the intended construction under a sufficient hypothesis.

Finally choose distinct odd primes $p_1,\dots ,p_n$ and takeConjugacy classes in a direct product are products of classes, so their intersection counts factor. Thus all $2^n$ subgroups are Gassmann equivalent. They are pairwise nonisomorphic: the unique Sylow $p_j$-subgroup of $U_{ϵ}$ is its $j$th factor, and whether it is abelian records ${ϵ}_j$. Realize $T_n$ as the fundamental group of a closed four-manifold and quotient its universal cover by these subgroups. The binary family of nonhomeomorphic Sunada quotients givesThis existence statement is valid; the earlier universal nonhomeomorphism assertion from Gassmann equivalence alone is not.