
Let A be an object and rays AM and AP be refracted to meet in A' (A' is the image of A)
Point N is very close to P, as the rays are paraxial using the geometry of the figure,

Using snell's law

As the rays are paraxial i and r are very small
Hence, μ1 i = μ2 r..........(iii)
From (i) and (ii) we put the values of i and r in equation (ii)
μ1 (α + r) = μ2 (Y - β)
From figure
