In geometric optics, the Gaussian formula provides a relationship between the distance of an object and the distance of an image, given an optical interface between two media: Important note: the positioning of the image point is entirely dependent on whether it’s a real or virtual image. If it’s a real image, we position it opposite to the object. If it’s a virtual image, we position it on the same side as the object.

The formula for a spherical interface is given by the following. In practice, we use the second.

This only holds if the paraxial approximation (or small angle approximation) holds, which is when we approximate with the first-order Taylor series expansion:

It holds when:

  • Rays stay roughly close to and nearly parallel with the optical axis (usually angles <15 degrees).
  • Thin lenses or mirrors with relatively large focal lengths compared to their diameter.