Let with , and let be an oriented smooth manifold with boundary of dimension that is compact as defined in Smooth Atlas and Smooth Manifold with Boundary.
Let be a smooth differential -form on and let denote the exterior derivative of .
Let be the boundary of , regarded as a compact oriented smooth manifold (without boundary) of dimension with the induced boundary orientation, and let denote the restriction of to where is the inclusion map.
Then
where both sides are integrals of smooth top-degree forms over compact oriented smooth manifolds. If , then the right-hand side is understood to be .
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