The Wikipedia article for radiative transfer gives the following definition:
In terms of the spectral radiance, $I_{\nu }$, the energy flowing across an area element of area $da$, located at $\mathbf{r}$ in time $dt$, in the solid angle $d\Omega$ about the direction ${\hat {\mathbf {n} }}$ in the frequency interval $\nu +d\nu$, is $$dE_{\nu }=I_{\nu }(\mathbf {r} ,{\hat {\mathbf {n} }},t)\cos \theta \ d\nu \,da\,d\Omega \,dt,$$ where $\theta$ is the angle that the unit direction vector ${\hat {\mathbf {n} }}$ makes with a normal to the area element.
It isn't clear to me what the solid angle $d\Omega$ is supposed to be. I would greatly appreciate it if people would please take the time to explain this.
Related: https://en.wikipedia.org/wiki/Linear_transport_theory