Starting from the exact non-linear description of matter and radiation
, a fully covariant and gauge-invariant formula for the observed tempe
rature anisotropy of the cosmic microwave background radiation, expres
sed in terms of the electric (E-ab) and magnetic (Hob) parts of the We
yl tensor, is obtained by integrating photon geodesics from last scatt
ering to the point of observation today. This improves and extends ear
lier work by Russ et al where a similar formula was obtained by taking
first-order variations of the red-shift. In the case of scalar (densi
ty) perturbations, E-ab is related to the harmonic components of the g
ravitational potential Phi(k) and the usual dominant Sachs-Wolfe contr
ibution delta T-R/(T) over bar(R) similar to Phi(k) to the temperature
anisotropy is recovered, together with contributions due to the time
variation of the potential (Rees-Sciama effect), entropy and velocity
perturbations at last scattering and a pressure suppression term impor
tant in low density universes. We also explicitly demonstrate the vali
dity of assuming that the perturbations are adiabatic at decoupling an
d show that if the surface of last scattering is correctly placed and
the background universe model is taken to be a flat dust-dominated Fri
edmann-Robertson-Walker model (FRW), then the large-scale temperature
anisotropy can be interpreted as being due to the motion of the matter
relative to the surface of constant temperature which defines the sur
face of last scattering on those scales.