Abstract
Because of the lack of translational symmetry, calculating the energy spectrum of an incommensurate system has always been a theoretical challenge. Here, we propose a natural approach to generalize energy band theory to incommensurate systems without reliance on the commensurate approximation, thus providing a comprehensive energy spectrum theory of incommensurate systems. Except for a truncation-dependent weighting factor, the formulae of this theory are formally almost identical to that of Bloch electrons, making it particularly suitable for complex incommensurate structures. To illustrate the application of this theory, we give three typical examples: one-dimensional bichromatic and trichromatic incommensurate potential models, as well as a moiré quasicrystal. Our theory establishes a fundamental framework for understanding incommensurate systems.