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https://docs.unity3d.com/Packages/com.unity.render-pipelines.high-definition@17.0/manual/Physical-Light-Units.html

Understand physical light units | High Definition RP | 17.0.3

Understand physical light units HDRP uses Physical Light Units (PLU) for its lighting. These units are based on real-life light measurements, like those you see on light bulb packaging or a photographic light meter. Note that for lights to behave properly

docs.unity3d.com

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