During leveling, the Earth's curvature and atmospheric refraction introduce deviations in the line of sight from a true horizontal reference. When the line of sight is leveled, it remains perpendicular to the plumb line only at a single point. Beyond this, it deviates due to the Earth’s curvature, represented by the correction C. For a sight distance D, the deviation can be derived using the relationship:This relationship shows that the deviation increases quadratically with distance.

Light rays enter the eye through the cornea, a transparent dome-shaped tissue that is the eye's outermost layer. The cornea bends or refracts, light rays traveling to the pupil. The shape of the cornea determines how much of the light is bent and whether the image will be focused correctly on the retina at the back of the eye. Once the light has passed through both refraction layers, it converges into a single focal point onto a small area. This is where photoreceptors start transforming...