The normal cross-sectional area for a flux tube is ΔS = R2 ΔΩ where R is the distance of the surface from the point source. The Exitance of a finite source is defined as the amount of flux traveling through a unit of surface area or,
M = ΔΦ/ΔS = I·ΔΩ/R2·ΔΩ = I/R2.
The same is true for any cross-section of the flux tube and its Irradiance is,
E = I/R2.
The quantity of flux passing through an element of surface, ΔS, normal to the ray at a distance R from it will be,
ΔΦ = E ΔS = I·ΔS/R2
which is the inverse square law.
The sides of a flux tube are determined by rays which are normal to a cross-sectional surface and so the inverse square law applies only to spherical sources. If one had a large plane which was the source of the light then the rays coming from it would not diverge and the cross-sectional areas would all be the same size. The irradiance would have approximately the same value as one moved away from the plane. The inverse square law will work for plane surfaces unless the distance from the source is very large compared to its dimensions.
For multiple sources one needs to consider the flux tubes from all of them and the angles that they make with the irradiated surface.
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