A finite impulse response filter forms each output from a finite number of input samples:
The coefficients are also the filter’s impulse response. That makes them a useful bridge between the time-domain implementation and the frequency-domain behavior.
Evaluate the response on the unit circle
The transfer function of an FIR filter is a polynomial in :
For frequency response, evaluate it at :
Its magnitude describes how much a sinusoid at angular frequency is scaled. Its phase describes the corresponding phase shift.
A two-tap example
Take . Then
The magnitude is , so low frequencies pass with larger gain than frequencies near . This is a simple averaging filter, not a sharp low-pass design.
What the math leaves out
An implementation also needs choices about coefficient precision, sample representation, rounding, saturation, and clocked architecture. Those details can change the realized response. A useful workflow compares a fixed-point or hardware model with a higher-precision reference and makes the tolerance explicit.
The equations explain the ideal linear filter. The implementation and its tests explain how closely a particular system follows that model.