A wave entering the narrow inlet pipe is partly reflected backward (red) at each of the two abrupt area changes, while a weaker wave continues to the outlet (green). A standing wave forms inside the chamber.
$$\text{TL}=10\log_{10}\!\left[1+\frac{1}{4}\left(m-\frac{1}{m}\right)^{2}\sin^{2}(kL)\right]$$
Transmission loss TL [dB] of an expansion-chamber muffler. m is the area expansion ratio between the chamber and the pipe, kL the acoustic length (k the wavenumber, L the chamber length). The loss vanishes whenever kL is a multiple of π, since sin then becomes zero.
$$m=\frac{S_1}{S_2}, \qquad k=\frac{2\pi f}{c}, \qquad kL=k\,L$$
Area expansion ratio m, wavenumber k [1/m] and acoustic length kL [rad]. f is the frequency, c the speed of sound.
$$\text{TL}_{\max}=10\log_{10}\!\left[1+\frac{1}{4}\left(m-\frac{1}{m}\right)^{2}\right], \qquad f_{\text{pass}}=\frac{c}{2L}$$
Maximum transmission loss (when sin(kL)=1) and the first pass-through frequency (kL=π, where the chamber is one half-wavelength long).