A basis of resolutive sets for the heat equation: an elementary construction

By an easy “trick” taken from the caloric polynomial theory, we prove the existence of a basis of the Euclidean topology whose elements are resolutive sets of the heat equation. This result can be used to construct, with a very elementary approach, the Perron solution of the caloric Dirichlet problem on arbitrary bounded open subsets of the Euclidean space-time.