Let a point object 0 be situated on the principal axis of the convex spherical surface. Let P be pole and C be centre of curvature and PC = R be the radius of curvature. Let µ1 and µ2 be refractive indices of rarer and denser medium respectively as shown in the figure.
The incident ray OA refracts at A and bends towards the normal along AQ and when produced in the backward direction, it meets at point I on the principal axis. Then I will be the virtual image of point O.
From Snell's law for small i and r

\(\frac{sin\ i}{sin\ r} = \frac{i}{r} = \frac{\mu_2}{\mu_1}\)
or µ1i = µ2r ............(1)
In ∆ AOC,
i = α + γ
In ∆ AIC,
r = ß + γ
Putting the values of i and r in Eq. (1), we get
µ1 (α + γ) = µ2 (ß + γ)
or µ1α + µ1γ = µ2ß + µ2γ
or µ1α - µ2ß = (µ2 - µ1) γ
Since α, ß and γ are small, so they can be replaced by their tangents.
Hence
µ1 tan α - µ2 tan ß = (µ2 - µ1) tan γ

Using sign conventions,
PO = -u, PI = v and PC = R, we get
