We explain by quantal density functional theory the physics of mapping from
any bound nondegenerate excited state of Schrodinger theory to an S system
of noninteracting fermions with equivalent density and energy. The S syste
m may be in a ground or excited state. In either case, the highest occupied
eigenvalue is the negative of the ionization potential. We demonstrate thi
s physics with examples. The theory further provides a new framework for ca
lculations of atomic excited states including multiplet structure.