The Gaussian theory is only an approximation; monochromatic or spherical aberrations still occur, which will be different for different colours; and should they be compensated for one colour, the image of another colour would prove disturbing.
The Gaussian theory, however, is only true so long as the angles made by all rays with the optical axis (the symmetrical axis of the system) are infinitely small, i.e.
Consequently the Gaussian theory only supplies a convenient method of approximating to reality; and no constructor would attempt to realize this unattainable ideal.
If, in the first place, monochromatic aberrations be neglected - in other words, the Gaussian theory be accepted - then every reproduction is determined by the positions of the focal planes, and the magnitude of the focal lengths, or if the focal lengths, as ordinarily happens, be equal, by three constants of reproduction.
It may be assumed that the planes I' and II' are drawn where the images of the planes I and II are formed by rays near the axis by the ordinary Gaussian rules; and by an extension of these rules, not, however, corresponding to reality, the Gauss image point 0', with co-ordinates 'o, of the point 0 at some distance from the axis could be constructed.