But more importantly, it relied on a new theoretical postulate of "perfectly black bodies", which is the reason why one speaks of Kirchhoff's law. Such black bodies showed complete absorption in their infinitely thin most superficial surface. They correspond to Balfour Stewart's reference bodies, with internal radiation, coated with lamp-black. They were not the more realistic perfectly black bodies later considered by Planck. Planck's black bodies radiated and absorbed only by the material in their interiors; their interfaces with contiguous media were only mathematical surfaces, capable neither of absorption nor emission, but only of reflecting and transmitting with refraction.