The rectus sheath completely encloses the upper three-quarters of the rectus abdominis and covers the anterior surface of the lower one-quarter of the muscle. As no sheath covers the posterior surface of the lower quarter of the rectus abdominis muscle, the muscle at this point is in direct contact with the transversalis fascia.
The formation of the rectus sheath surrounding the upper three-quarters of the rectus abdominis muscle has the following pattern: