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We obtain analytic formulae for the null geodesics of Friedmann-Lema^{\i}tre-Robertson-Walker spacetimes with scalar perturbations in the longitudinal gauge. From these we provide a rigorous derivation of the cosmological lens equation, and obtain an expression for the magnification of a bundle of light rays without restriction to static or thin lens scenarios. We show how the usual magnification matrix naturally emerges in the appropriate limits.

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