This document describes the physics behind the breakdown of a gas into plasma when a strong enough voltage is applied, creating an electric field. It explains the Townsend avalanche process where free electrons gain energy and ionize neutral particles, creating an electron chain reaction. The document then derives Paschen's law, which predicts the minimum voltage needed to create plasma as a function of pressure-distance between electrodes, through equations describing the rate of electron/ion generation and transport. It relates the ionization rate, secondary electron emission probability, and current densities at the electrodes to obtain Paschen's law in the form of equation 10.