Confusion with a definition in the Ethereum Yellow Paper

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I am doing my undergrad thesis is on mathematically modeling blockchain systems. Can someone explain what is happening in this equivalent relationship? As far as I understood, they defined sigma(a) as the account state and sigma(a)_s as the storageRoot hash of the Merkle trie that has all the account's storage data. L* is the collapse function that hashes all the key value pairs. So, I am guessing they are using the equivalent relationship to connect the Merkle Trie with the trie's root hash. But why is L* also taking the storageRoot hash? submitted by /u/Asxceif |