"To complete our theory it was necessary to examine the laws which radiant heat follows, on leaving the surface of a body. ...[T]he intensities of the different rays, which escape in all directions from any point in the surface of a heated body, depend on the angles which their directions make with the surface at the same point. We have proved that the intensity of a ray diminishes as the ray makes a smaller angle with the element of surface, and that it is proportional to the sine of that angle."
January 1, 1970
https://en.wikiquote.org/wiki/The_Analytic_Theory_of_Heat