The theorem of parallel axes states that the moment of inertia of a body about any axis is equal to the sum of the moment of inertia of the body about a parallel axis passing through its centre of mass and the product of its mass and the square of the distance between the two parallel axes.

Suppose a rigid body is made up of n particles, having masses m1, m2, m3, … , mn, at perpendicular distances r1, r2, r3, … , rn respectively from the centre of mass O of the rigid body.
The moment of inertia about axis RS passing through the point O:

The perpendicular distance of mass mi, from the axis QP = a + ri
Hence, the moment of inertia about axis QP:

Now, at the centre of mass, the moment of inertia of all the particles about the axis passing through the centre of mass is zero, that is,
