Kirchhoff’s law of heat radiation : At a given temperature, the ratio of the emissive power to the coefficient of absorption of a body is equal to the emissive power of a perfect blackbody at the same temperature for all wavelengths.
OR
For a body emitting and absorbing thermal radiation in thermal equilibrium, the emissivity is equal to its absorptivity.
Theoretical proof: Consider the following thought experiment: An ordinary body A and a perfect black body B are enclosed in an athermanous enclosure as shown in below figure.
According to Prevost’s theory of heat exchanges, there will be a continuous exchange of radiant energy between each body and its surroundings. Hence, the two bodies, after some time, will attain the same temperature as that of the enclosure.

Let a and e be the coefficients of absorption and emission respectively, of body A. Let R and Rb be the emissive powers of bodies A and B, respectively. ;
Suppose that Q is the quantity of radiant energy incident on each body per unit time per unit surface area of the body.
Body A will absorb the quantity aQ per unit time per unit surface area and radiate the quantity R per unit time per unit surface area. Since there is no change in its temperature we must have,
aQ = R … (1)
As body B is a perfect blackbody, it will absorb the quantity Q per unit time per unit surface area and radiate the quantity R per unit time per unit surface area.
Since there is no change in its temperature, we must have,
Q = Rb ….. (2)
From Eqs. (1) and (2), we get,

By definition of coefficient of emission,
\(\cfrac{R}{R_b}\) ......(4)
From Eqs. (3) and (4), we get, a = e. Hence, the proof of Kirchhoff ‘s law of radiation.