I usually ask questions on math.stackexchange but I figure this one is more suited to being asked here. I should preface that I am a complete novice undergraduate, and unlikely to understand answers which refer to complicated differential geometry or number theory.


The Poisson summation formula (also called Jacobi Inversion Formula?) for a lattice in $\mathbb{R}^n$ is given for $t\in(0,+\infty)$ by 
\begin{align}
\sum\_{\gamma^\*\in \Gamma^\*} e^{-4\pi^2||\gamma^\*||^2t} = (4\pi t)^{-n/2}\text{Vol}(\Gamma)\sum\_{\gamma\in \Gamma} e^{-\frac{||\gamma||^2}{4t}}.
\end{align}
I am interested in the connection to the Laplace-eigenvalues of the flat torus $\mathbb{R}^n/\Gamma$ which we know are given in the spectrum as $\left\{ 4\pi^2||y||^2 : y\in \Gamma^\* \right\}$. In particular I do not understand the following statement from 
[Gordon](https://www.sciencedirect.com/topics/mathematics/flat-torus): 


"Next observe that the geodesic length spectrum of a torus $\Gamma\backslash \mathbb R^n$ coincides precisely with the length spectrum of the lattice $\Gamma$, if we define the multiplicity of a length in the geodesic length spectrum to be the number of free homotopy classes of loops containing a geodesic of the given length. The Jacobi inversion formula implies that two lattices $\Gamma\_1$ and $\Gamma\_2$ have the same length spectrum if and only if the dual lattices $\Gamma\_1^\*$ and $\Gamma\_2^\*$ have the same length spectrum. We conclude that two flat tori are isospectral if and only if they have the same geodesic length spectrum."


This is put in another way in the book [Old and New Aspects in Spectral Geometry](https://www.springer.com/gp/book/9781402000522) as simply saying that due to the Poisson summation formula, two flat tori $\mathbb{R}^n/\Gamma$ and $\mathbb{R}^n/\Gamma'$ are isospectral if and only if the share the same length spectrum $\{||y||:y\in\Gamma\}=\{||y'||:y'\in\Gamma'\}$. 


I have tried playing with the formula by changing $t\mapsto 1/t$ and subsequently trying to show that the RHS determines the eigenvalues by taking away the zeroth eigenvalue from the series and multiplying with an exponential $e^{rs}$ ($r\in\mathbb{R}$) similarly to how one shows it for the LHS. But I can't get this approach to work due to the presence of $(4\pi)^{-n/2}s^{n/2}$.


I have also searched the web (and textbooks) to the best of my ability, but have come out empty. Any help would thus be greatly appreciated, thank you.



Poisson summation formula and its implication for the spectrum of the flat torus
The theta function (the left-hand side of the Jacobi identity) uniquely determines the values of ${||\gamma^\*||:\gamma^\*\in\Gamma^\*}$ counted with multiplicities, just by looking inductively at its asymptotic expansion as $t\to +\infty$: the leading term will be $1$ since the multiplicity of $0$ is 1, the next term will be $Ne^{-4\pi^2\alpha t}$, where $\alpha$ is the smallest norm and $N$ its multiplicity, and so on. Alternatively, you can use the inverse Laplace transform formula. 


Similarly, the RHS uniquely determines the values of ${||\gamma||:\gamma\in\Gamma}$ by looking at the asymptotic expansion as $t\to 0+$. 


So the two tori are isospectral iff they have the same theta function iff they have the same length spectrum.


