Let $f:\mathbb R\to \mathbb R$ be a function differentiable on $\mathbb R\backslash\{0\}$. Define the jump of the derivatives of $f$ by $$ \sigma_k =\lim_{\epsilon\to 0} (f^{(k)}(\epsilon)-f^{(k)}(-\epsilon)). $$ $f$ defines a distribution in $\mathcal D'(\mathbb R)$. Let $f'$ be the derivative of $f$ in the sense of distributions, and let $\{f'\}$ be the distribution given by the derivative $\frac{df}{dx}$ in the sense of functions. (This is awkward - please suggest better notation if possible.)
Now, by direct computation, $$ f'=\{f'\}+\sigma_0\delta. $$
This question concerns the generalisation of this to higher dimensions. Let's now work in $\mathbb R^n$. Let $S$ be a surface in $\mathbb R^n$ defined by $S=\{\mathbf x\in\mathbb R^n: F(\mathbf x)=0\}$, where $\nabla F\neq 0$. Let $f$ be a function defined on $\mathbb R^n$ and differentiable on $\mathbb R^n\backslash S$. For $\mathbf x\in S$ and a multi-index $\alpha$, define $$ \sigma_\alpha(x)=\lim_{\mathbf y\to \mathbf x\\ F(\mathbf x)>0} \partial^\alpha f(\mathbf y)-\lim_{\mathbf y\to \mathbf x\\ F(\mathbf x)<0} \partial^\alpha f(\mathbf y) $$
Now, consider the derivative $\frac{\partial f}{\partial x_1}$ in the sense of distributions. Let $\phi\in \mathcal D$. Under the assumption that on $S$, $x_1=x_1(x_2,...,x_n)$, $$ \langle\frac{\partial f}{\partial x_1},\phi\rangle =-\int \mathbb d x_2...\mathbb d x_n\int f(x_1,..., x_n) \frac{\partial \phi}{\partial x_1} \mathbb dx_1\\ =\int \mathbb d x_2...\mathbb d x_n\int \left(\frac{\partial f(x_1,..., x_n)}{\partial x_1}+\delta_{x_1(x_2,...,x_n)}\sigma_0(x_1(x_2,...,x_n))\right) \phi(x_1,\ldots, x_n) \mathbb dx_1\\ =\int \mathbb d x_2\ldots\mathbb d x_n\left[\int \left(\frac{\partial f(x_1,..., x_n)}{\partial x_1}\phi(x_1,\ldots, x_n)\right) \mathbb dx_1+\phi(x_1(x_2,...,x_n),\ldots, x_n)\sigma_0(x_1(x_2,...,x_n))\right]\\ =\langle \{\frac{\partial f}{\partial x_1}\},\phi \rangle+\int \phi(x_1(x_2,...,x_n),\ldots, x_n)\sigma_0(x_1(x_2,...,x_n)) \mathbb d x_2\ldots\mathbb d x_n $$ Note that the second term of the last expression is $\int_S \sigma_0 \phi \cos \theta_1 ds$, where $\theta_1$ is the angle between $x_1$-axis and the normal of the surface, because the surface element $ds=\cos \theta_1 \mathbb d x_2\ldots\mathbb d x_n$.
Now, here is my question: can I establish the result $$ \langle\frac{\partial f}{\partial x_1},\phi\rangle =\langle \{\frac{\partial f}{\partial x_1}\},\phi \rangle+\int_S \sigma_0 \phi \cos \theta_1 ds $$ rigorously and formally, without the assumption that $x_1$ is a function of other $x_i$?
Also: $\int_S \sigma_0 \phi \cos \theta_1 ds$ also gives a distribution. Is there a special notation for this distribution?