J\phi(y) = \begin{pmatrix} 1 & 0 \\ 0 & 1 \\ -\dfrac{y_1 - \bar{x}_1}{r(y)} & -\dfrac{y_2 - \bar{x}_2}{r(y)} \end{pmatrix} \in \mathbb{R}^{3 \times 2}.
\end{align*}
The Gram matrix $J\phi(y)^T J\phi(y) \in \mathbb{R}^{2 \times 2}$ has entries
\begin{align*}
(J\phi^T J\phi)_{ij} = \delta_{ij} + \frac{(y_i - \bar{x}_i)(y_j - \bar{x}_j)}{r(y)^2}, \qquad i, j \in \{1, 2\}.
\end{align*}
Its determinant is computed by the matrix determinant lemma (or direct expansion):
\begin{align*}
\det(J\phi^T J\phi) &= 1 + \frac{(y_1 - \bar{x}_1)^2 + (y_2 - \bar{x}_2)^2}{r(y)^2} = 1 + \frac{|y - \bar{x}|^2}{t^2 - |y - \bar{x}|^2} = \frac{t^2}{t^2 - |y - \bar{x}|^2}.
\end{align*}
Therefore $\sqrt{\det(J\phi^T J\phi)} = \dfrac{t}{\sqrt{t^2 - |y - \bar{x}|^2}}$. Since $\phi$ is an injective Lipschitz map from $B(\bar{x}, t) \subseteq \mathbb{R}^2$ into $\mathbb{R}^3$, the [Area Formula](/theorems/25) gives
\begin{align*}
\int_{S^+} f \, d\mathcal{H}^2 = \int_{\phi(B(\bar{x},t))} f \, d\mathcal{H}^2 = \int_{B(\bar{x}, t)} f(\phi(y)) \sqrt{\det(J\phi(y)^T J\phi(y))} \, d\mathcal{L}^2(y) = \int_{B(\bar{x}, t)} f\!\left(y, \sqrt{t^2 - |y - \bar{x}|^2}\right) \frac{t}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y).
\end{align*}
[/proof]
Applying the claim to $f = \tilde{g}|_{S^+}$, using that $\tilde{g}(y_1, y_2, y_3) = g(y_1, y_2)$, and doubling to account for the lower hemisphere (where $\tilde{g}$ takes the same values by $x_3$-independence):
\begin{align*}
\int_{\partial B((\bar{x}, 0), t)} \tilde{g} \, d\mathcal{H}^2 = 2 \int_{B(\bar{x}, t)} \frac{t \, g(y)}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y).
\end{align*}
Since $\mathcal{H}^2(\partial B(0, t)) = 4\pi t^2$ (by [Volume Of The Ball And Surface Area Of The Sphere](/theorems/871)), the spherical mean becomes
\begin{align*}
(M_t \tilde{g})((\bar{x}, 0)) = \frac{1}{4\pi t^2} \cdot 2 \int_{B(\bar{x}, t)} \frac{t \, g(y)}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y) = \frac{1}{2\pi t}\int_{B(\bar{x}, t)} \frac{g(y)}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y).
\end{align*}
The same identity holds with $h$ in place of $g$.
**Step 4: Assemble the formula.**
Substituting back into the expression from Step 2:
\begin{align*}
u(\bar{x}, t) &= \partial_t\left(\frac{1}{2\pi}\int_{B(\bar{x}, t)} \frac{g(y)}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y)\right) + \frac{1}{2\pi}\int_{B(\bar{x}, t)} \frac{h(y)}{\sqrt{t^2 - |y - \bar{x}|^2}} \, d\mathcal{L}^2(y),
\end{align*}
which is the stated formula.