  In hard collisions at a hadron collider the most appropriate description of
the initial state depends on what is measured in the final state. Parton
distribution functions (PDFs) evolved to the hard collision scale Q are
appropriate for inclusive observables, but not for measurements with a specific
number of hard jets, leptons, and photons. Here the incoming protons are probed
and lose their identity to an incoming jet at a scale \mu_B << Q, and the
initial state is described by universal beam functions. We discuss the
field-theoretic treatment of beam functions, and show that the beam function
has the same RG evolution as the jet function to all orders in perturbation
theory. In contrast to PDF evolution, the beam function evolution does not mix
quarks and gluons and changes the virtuality of the colliding parton at fixed
momentum fraction. At \mu_B, the incoming jet can be described perturbatively,
and we give a detailed derivation of the one-loop matching of the quark beam
function onto quark and gluon PDFs. We compute the associated NLO Wilson
coefficients and explicitly verify the cancellation of IR singularities. As an
application, we give an expression for the next-to-next-to-leading logarithmic
order (NNLL) resummed Drell-Yan beam thrust cross section.
