**Step 1: Change to Lagrangian coordinates.** By the claim, $\mathcal{J}(t,y) > 0$, so $\hat{J}(t,y)$ is invertible for all $t$. The inverse function theorem gives that $\Phi(t,\cdot)$ is a local $C^1$ diffeomorphism. Injectivity follows from the uniqueness part of the [Picard Lindelof](/theorems/69) theorem: if $\Phi(t,x_1) = \Phi(t,x_2)$, define $v(s) = -u(t - s, \cdot)$ and solve the ODE $\frac{d}{ds}\Psi(s,z) = v(s, \Psi(s,z))$, $\Psi(0,z) = \Phi(t,x_1) = \Phi(t,x_2)$ on $[0,t]$. By uniqueness, $\Psi(t,\cdot)$ has a single output, but $\Psi(t, \Phi(t,x_i)) = x_i$ for $i = 1,2$, so $x_1 = x_2$. Hence $\Phi(t,\cdot)$ is a $C^1$ diffeomorphism. The [Change Of Variables](/theorems/22) therefore gives
\begin{align*}
\int_{V_t} f(t,x)\,d\mathcal{L}^n(x) &= \int_V f(t, \Phi(t,y))\,|\mathcal{J}(t,y)|\,d\mathcal{L}^n(y) = \int_V f(t, \Phi(t,y))\,\mathcal{J}(t,y)\,d\mathcal{L}^n(y),
\end{align*}
where the second equality uses $\mathcal{J}(t,y) > 0$.