In CRYPTO'03, Patarin conjectured a lower bound on the number of distinct solutions (P1, . . . , Pq) ∈ ({0, 1} n ) q satisfying a system of equations of the form Xi ⊕ Xj = λi,j such that P1, P2, . . ., Pq are pairwise distinct. This result is known as "Pi ⊕ Pj Theorem for any ξmax" or alternatively as Mirror Theory for general ξmax, which was later proved by Patarin in ICISC'05. Mirror theory for general ξmax stands as a powerful tool to provide a high-security guarantee for many blockcipher-(or even ideal permutation-) based designs. Unfortunately, the proof of the result contains gaps that are non-trivial to fix. In this work, we present the first complete proof of the Pi ⊕ Pj theorem for a wide range of ξmax, typically up to order O(2 n/4 / √ n). Furthermore, our proof approach is made simpler by using a new type of equation, dubbed link-deletion equation, that roughly corresponds to half of the so-called orange equations from earlier works. As an illustration of our result, we also revisit the security proofs of two optimally secure blockcipher-based pseudorandom functions, and n-bit security proof for six round Feistel cipher, and provide updated security bounds.