For a sufficiently regular homogeneous function of degree on a three-dimensional region, Euler theorem for homogeneous functions gives . Hence , and the divergence theorem gives the displayed reduction when . At degree only the zero-flux identity follows, so division by is unavailable. Singular functions additionally require an excision or limiting argument; the surface contribution at a removed singularity must not be silently dropped. On the sloping side of a cone with its apex at zero, is tangent to the side and , so only the cap contributes to this formula.

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