Synchronous-to-Newtonian density transformation with a lapse (${\delta }_N={\delta }_S+\frac{a^2{\dot{E}}_S}{{\bar{N}}^2}\frac{\dot{\bar{\rho }}}{\bar{\rho }}$)

For spatial scalar convention $g_{ij}=a^2[(1-2\Psi ){\delta }_{ij}-2E_{,ij}]$ and $g_{0i}=a^2{B}_{,i}$, a passive gauge displacement gives $\tilde{E}=E+\lambda$ and $\tilde{B}=B-\dot{\lambda }+{\bar{N}}^2{\xi }^0/a^2$. Moving from synchronous gauge to Newtonian gauge therefore requires $\lambda =-E_S$ and ${\xi }^0=-a^2{\dot{E}}_S/{\bar{N}}^2$. A scalar density transforms by $\delta \tilde{\rho }=\delta \rho -\dot{\bar{\rho }}{\xi }^0$, giving the displayed density contrast relation. Keeping the background lapse function explicit prevents cosmic-time and conformal-time factors from being confused.