To find
the light towards the viewer from a specific point, we sum
the light emitted from such point plus
the integral within the unit hemisphere of
the light coming from any given direction multiplied by
the chances of such light rays bouncing towards the viewer1 and also by
the cosine term/irradiance factor over the normal at the point.2
Note that incoming light is outgoing light from a previous point, making the domain of the integral infinite and the equation recursive.
2. https://en.wikipedia.org/wiki/Rendering_equation
inspiration for this post: https://blog.chuckleplant.com/2017/05/28/light-shafts.html