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Observations on the formulation of paraxial and Gaussian optics

In several of the standard derivations of first-order optics, the actual approximations used are unclear or overstated. Some derivations are also incomplete. Several of the fundamental derivations of paraxial and Gaussian optics have been reformulated to provide a clearer explanation and better understanding of the key concepts of basic image formation for our students. The paraxial refraction raytrace equation, the power of a general Gaussian system and the relationship between the numerical aperture and the F-number are examined. The paraxial refraction equation is shown to be a bridge between paraxial optics and Gaussian optics that defines the power of an optical system.