  We point out that a pseudo-Newtonian interpretations of the $(1/3)$ factor in
the Sachs-Wolfe effect, which relates the fluctuations in temperature and
potential, $(\delta T/ T) = (1/ 3) \delta \Phi$, is not supported by the
General Relativistic analysis. Dividing the full gravitational effect into
separate parts depends on the choice of time slicing (gauge) and there exist
infinitely many different choices. More importantly, interpreting the parts as
being due to the gravitational redshift and the time dilation is not justified
in the rigorous relativistic perturbation theory. We suggest to regard the
$(1/3)$ factor as the General Relativistic result which applies in a restricted
situation of adiabatic perturbation in the $K = 0 = \Lambda$ model with the
last scattering occuring in the matter dominated era. For an isocurvature
initial condition the corresponding result, $(\delta T/ T) = 2 \delta \Phi$,
has a different numerical coefficient.
