Conceptual
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Layers of the Rectus Sheath Above and Below the Arcuate Line in Anatomy

The rectus sheath is a layered fascial structure formed by the aponeuroses of the external oblique, internal oblique, and transversus abdominis muscles enveloping the rectus abdominis muscle in the anterolateral abdominal wall. Its composition changes at a transition point called the arcuate line: above this line the internal oblique aponeurosis splits into anterior and posterior laminae contributing to both sheath layers, while below it all three aponeuroses pass anterior to the rectus abdominis, leaving only transversalis fascia posterior to the muscle.