We discuss the equivalent current density for different types of magnetic distributions, discrete as well as continuous, generated by electric currents. The equivalent current density for the point magnetic dipole and quadrupole is constructed from the basic current element. It is shown that the third‐order tensor representing the quadrupole moment satisfies certain cyclic relationships which are a consequence of current conservation. Surface and volume distributions of dipoles are briefly discussed and results analogous to the electrostatic case are given. Finally, starting from Poisson’s equation for magnetism, we directly obtain a multipole expansion of an arbitrary current distribution yielding the equivalent current density for each multipole.

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