The basic idea of scattering cross-section is to connect the part of the incoming beam which strikes a given area of the scatterer with the solid angles into which the scattered objects go. Imagine that a steady and uniform flux density of J particles per unit area per unit along is incident on the reflector. Into what range of angles and will all the particles of the beam which impact the reflector in the annulus defined by scatter? ( terms to first order in db only.) Do you expect the particles to be scattered evenly among these angles?