1. Theoretical Foundation: If $M(x, y)dx + N(x, y)dy = 0$ is exact, then there exists a function $f$ such that:
$$M = \frac{\partial f}{\partial x} \quad \text{and} \quad N = \frac{\partial f}{\partial y}$$
2. Equality of Mixed Partials: By Clairaut's Theorem (or the symmetry of second derivatives), the mixed partial derivatives must be equal:
$$\frac{\partial}{\partial y} \left( \frac{\partial f}{\partial x} \right) = \frac{\partial}{\partial x} \left( \frac{\partial f}{\partial y} \right)$$
3. Resulting Condition: Substituting $M$ and $N$ back into the equality:
$$\frac{\partial M}{\partial y} = \frac{\partial N}{\partial x}$$
This condition ensures that the differential expression $Mdx + Ndy$ is the differential $df$ of some scalar field $f$.