Good morning Carl: You posted --> don't know what you mean by "absorbed IR." Normally, IR radiation is converted to heat when it strikes an object. Do you mean conversion to heat?
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what exactly IS IR radiation frankly, except for heat? I was taught that it is one and the same

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You `posted -->IR radiation strikes the surface of the soil, is converted to heat, which thermally conducts (poorly) through the soil
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First you needn´t have to tell me that, hehe. I live in a home with almost 4´ (47") adobe walls for that very reason. But they also store a tremendous amount of heat, then release it slowly at night to maintain a fairly effective level of heat. How do they do that ? simply because they have a much more effective mass than the surrounding air.
The mass of Metal in the ground absorbs more energy over the day than the surrounding medium. Then as the surrounding area drops in temp, it releases it - as you know heat flows to the cold side. So despìte being exposed to the same level of stimulation, the superior mass / density of the metal allows it to store more energy.
When the stimulating energy activity / decreases to below the level of the stored energy there is a reversed effective flow. Obviously the mass of metal has stored much more energy than the soil, so it will continue to emit it long after the soil has effectively lost it´s heat , the measure of which, for our purposes, is the differential, not actual heat / IR.
This is what we are attempting to measure, the differential.
B bk shortly
Don Jose de La Mancha