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Let us first analyze what happens as the beam is sent through the sample.
Let the direction of propagation of the radiation through the sample be
the direction and let the sample extend from to on the axis.
Thus, is the intensity at . We wish to determine the
intensity as the beam passes through the sample. As it does, there will
be an attenuation of intensity due to absorption events. Remember that the
beam contains many many photons, and the sample contains many
molecules, so we are interested in a measure of the number of photons
absorbed vs. the number of photons that pass through without being
absorbed. This will give us a measure of the attenuation in the intensity,
since intensity is directly proportional to the number of photons passing
through a given area of the sample at any instant in time.
(The reason for the prime will be clarified below.) The units of the molar
extinction coefficient are L mol m . Rearranging this as a simple first-
order differential equation gives
or
The common form of the Beer-Lambert law uses base 10 logarithms rather
than natural logarithms and redefines the extinction coefficient
as , which gives
The attenuation of the beam through the sample will be due to only in part to
the actual material whose spectrum is sought. There is another contribution
to the cell, itself, and whatever material it is composed of. This is where the
reference beam comes in. By observing the attenuation of the beam through
the reference cell, we can determine how much of the attenuation is due to
the cell alone. Thus, we are not interested in the ratio as much as the
ratio , where is the beam that emerges from the reference cell,
partly attenuated. For the ratio , we assign the molar extinction and
write