The paper presents a direct derivation of Hawking radiation as a tunneling process, based on particles in a dynamical geometry. The authors use a specific coordinate system that avoids singularities at the horizon, allowing for the definition of an effective "vacuum" state. They derive the imaginary part of the action for particles crossing the horizon, which is related to the Boltzmann factor for emission at the Hawking temperature. The derivation respects conservation laws, leading to a spectrum that is not precisely thermal. The authors also compare this approach to the spontaneous emission of charged particles from a charged conductor, highlighting the differences in the physics of the two processes. The paper concludes by discussing the implications of the derived formula and its physical limitations, suggesting that the radiation may carry information-carrying correlations.The paper presents a direct derivation of Hawking radiation as a tunneling process, based on particles in a dynamical geometry. The authors use a specific coordinate system that avoids singularities at the horizon, allowing for the definition of an effective "vacuum" state. They derive the imaginary part of the action for particles crossing the horizon, which is related to the Boltzmann factor for emission at the Hawking temperature. The derivation respects conservation laws, leading to a spectrum that is not precisely thermal. The authors also compare this approach to the spontaneous emission of charged particles from a charged conductor, highlighting the differences in the physics of the two processes. The paper concludes by discussing the implications of the derived formula and its physical limitations, suggesting that the radiation may carry information-carrying correlations.