[guided]This is the core analytic step in the entire proof — the place where smoothness of the manifold structure is genuinely used (as opposed to mere set-theoretic gluing). We want, given $\eta \in \Omega^k(U \cap V)$, to find $\beta \in \Omega^k(U)$ and $\gamma \in \Omega^k(V)$ with $\beta|_{U \cap V} - \gamma|_{U \cap V} = \eta$.
The naive idea — "set $\beta := \eta$ on $U \cap V$ and $\beta := 0$ on $U \setminus V$" — fails: the form $\eta$ may not extend continuously, let alone smoothly, by zero across the boundary of $U \cap V$ within $U$. The trick is to multiply by a smooth cutoff that **kills $\eta$ near the boundary**.
We invoke the [Existence of Smooth Partitions of Unity](/theorems/57). The hypotheses are: $M$ is a smooth manifold (assumed) and $\{U, V\}$ is an open cover of $M$ (given: $M = U \cup V$). The conclusion gives $\rho_U, \rho_V \in C^\infty(M)$ with $\operatorname{supp} \rho_U \subseteq U$, $\operatorname{supp} \rho_V \subseteq V$, $0 \le \rho_U, \rho_V \le 1$, and $\rho_U + \rho_V \equiv 1$.
The key observation is asymmetric: $\rho_V$ vanishes outside $V$, in particular near the part of $\partial(U \cap V)$ that sits inside $U \setminus V$. So $\rho_V \cdot \eta$, originally defined on $U \cap V$, **extends by zero smoothly to all of $U$**. Define
\begin{align*}
\beta_p := \begin{cases} \rho_V(p)\, \eta_p, & p \in U \cap V, \\ 0, & p \in U \setminus \operatorname{supp} \rho_V. \end{cases}
\end{align*}
The two cases overlap on $(U \cap V) \setminus \operatorname{supp} \rho_V$, where $\rho_V(p) = 0$ so both formulas give $0$. Their union covers $U$: any point of $U$ is either in $V$ (case 1) or not in $V$, and the latter is contained in $U \setminus \operatorname{supp} \rho_V$ since $\operatorname{supp} \rho_V \subseteq V$. Smoothness of $\beta$ on each open piece is clear (a product of smooth objects, and zero), and smoothness is local, so $\beta \in \Omega^k(U)$.
Why the minus sign on $\gamma$? Because $s$ is the **difference** $\beta|_{U \cap V} - \gamma|_{U \cap V}$, and we want this to equal $\eta$. Define $\gamma := -\rho_U \cdot \eta$ (extended by zero outside $\operatorname{supp} \rho_U$). Then on $U \cap V$,
\begin{align*}
\beta - \gamma = \rho_V \eta - (-\rho_U \eta) = (\rho_U + \rho_V)\eta = \eta,
\end{align*}
using the partition-of-unity identity $\rho_U + \rho_V \equiv 1$. This delivers $s_k(\beta, \gamma) = \eta$.
The asymmetry between $\beta$ and $\gamma$ — $\beta$ uses the "other" cutoff $\rho_V$ — is what makes the extensions possible. Each form is multiplied by the cutoff supported in the *opposite* [open set](/page/Open%20Set), ensuring the product vanishes near the boundary of $U \cap V$ within its target.[/guided]