[guided]The point of this step is to turn the isoperimetric lower bound encoded by $h(M)$ into an analytic inequality for functions. Let
\begin{align*}
u: M &\to [0,\infty)
\end{align*}
be Lipschitz and suppose its positive set has volume at most half of $M$:
\begin{align*}
\operatorname{vol}_g(\{x \in M : u(x)>0\}) \leq \frac{V}{2}.
\end{align*}
For each $t>0$, define the superlevel set
\begin{align*}
E_t := \{x \in M : u(x)>t\}.
\end{align*}
Since $E_t \subset \{u>0\}$, each $E_t$ also satisfies
\begin{align*}
\operatorname{vol}_g(E_t) \leq \frac{V}{2}.
\end{align*}
This is exactly why we needed the half-volume hypothesis: it allows the Cheeger definition to be applied to every superlevel set.
Let $\mathcal{L}^1$ denote one-dimensional Lebesgue measure on $\mathbb{R}$. Now apply the [coarea formula](/page/Coarea%20Formula) for Lipschitz functions on Riemannian manifolds to the map $u:M\to[0,\infty)$. It states that the superlevel sets $E_t$ have finite perimeter for $\mathcal{L}^1$-almost every $t>0$ and that
\begin{align*}
\int_M |\nabla u|_g\, d\operatorname{vol}_g
=
\int_0^\infty P_g(E_t)\, d\mathcal{L}^1(t),
\end{align*}
where $P_g(E_t)$ denotes the Riemannian perimeter of $E_t$. The definition of $h(M)$ is stated for smooth domains, so we must explain why it applies to these finite-perimeter superlevel sets. If $E\subset M$ has finite perimeter and $\operatorname{vol}_g(E)\leq V/2$, the [strict approximation theorem for finite-perimeter sets](/page/Finite%20Perimeter%20Set) on compact Riemannian manifolds applies because $M$ is compact and $E$ has finite perimeter. It gives smooth domains $E_j\subset M$ such that
\begin{align*}
\operatorname{vol}_g(E_j)&\to\operatorname{vol}_g(E),\\
\mathcal{H}^{n-1}_g(\partial E_j)&\to P_g(E).
\end{align*}
For each $j$, the defining Cheeger inequality gives
\begin{align*}
\mathcal{H}^{n-1}_g(\partial E_j)
\geq
h(M)\min\{\operatorname{vol}_g(E_j),\operatorname{vol}_g(M\setminus E_j)\}.
\end{align*}
Passing to the limit gives
\begin{align*}
P_g(E)
\geq
h(M)\min\{\operatorname{vol}_g(E),\operatorname{vol}_g(M\setminus E)\}.
\end{align*}
Because $\operatorname{vol}_g(E)\leq V/2$, the minimum is $\operatorname{vol}_g(E)$, and hence
\begin{align*}
P_g(E)\geq h(M)\operatorname{vol}_g(E).
\end{align*}
Applying this finite-perimeter extension to $E_t$, using $\operatorname{vol}_g(E_t)\leq V/2$, gives
\begin{align*}
P_g(E_t)
\geq
h(M)\operatorname{vol}_g(E_t)
\end{align*}
for $\mathcal{L}^1$-almost every $t>0$. Substituting this lower bound into the coarea identity gives
\begin{align*}
\int_M |\nabla u|_g\, d\operatorname{vol}_g
&=
\int_0^\infty P_g(E_t)\, d\mathcal{L}^1(t)\\
&\geq
h(M)\int_0^\infty \operatorname{vol}_g(E_t)\, d\mathcal{L}^1(t).
\end{align*}
The remaining integral over $t$ reconstructs the integral of $u$ itself. Indeed, by the [layer-cake formula](/page/Layer-Cake%20Formula),
\begin{align*}
\int_0^\infty \operatorname{vol}_g(E_t)\, d\mathcal{L}^1(t)
=
\int_M u\, d\operatorname{vol}_g.
\end{align*}
Therefore
\begin{align*}
\int_M |\nabla u|_g\, d\operatorname{vol}_g
\geq
h(M)\int_M u\, d\operatorname{vol}_g.
\end{align*}
This is the analytic form of the Cheeger isoperimetric lower bound.[/guided]