Das Ergebnis habe ich schon, jetzt brauche ich nur noch den Weg, der zu ihm führt. - Carl Friedrich Gauss

In researches in which an infinity of directions of straight lines in space is concerned, it is advantageous to represent these directions by means of those points upon a fixed sphere, which are the end points of the radii drawn parallel to the lines. The centre and the radius of this auxiliary sphere are here quite arbitrary. The radius may be taken equal to unity. This procedure agrees fundamentally with that which is constantly employed in astronomy, where all directions are referred to a fictitious celestial sphere of infinite radius. Spherical trigonometry and certain other theorems, to which the author has added a new one of frequent application, then serve for the solution of the problems which the comparison of the various directions involved can present.

Letter to Bessel (1826), quoted in Dunnington, G. Waldo. "Gauss, His Disquisitiones Arithmeticae, and His Contemporaries in the Institut de France." National Mathematics Magazine 9.7 (1935): 187-192.

The principle that the sum of the squares of the differences between the observed and computed quantities must be a minimum may, in the following manner, be considered independently of the calculus of probabilities. When the number of unknown quantities is equal to the number of the observed quantities depending on them, the former may be so determined as exactly to satisfy the latter. But when the number of the former is less than that of the latter, an absolutely exact agreement cannot be obtained, unless the observations possess absolute accuracy. In this case care must be taken to establish the best possible agreement, or to diminish as far as practicable the differences. This idea, however, from its nature, involves something vague. For, although a system of values for the unknown quantities which makes all the differences respectively less than another system, is without doubt to be preferred to the latter, still the choice between two systems, one of which presents a better agreement in some observations, the other in others, is left in a measure to our judgment, and innumerable different principles can be proposed by which the former condition is satisfied. Denoting the differences between observation and calculation by A, A’, A’’, etc., the first condition will be satisfied not only if AA + A’ A’ + A’’ A’’ + etc., is a minimum (which is our principle) but also if A⁴ + A’⁴ + A’’⁴ + etc., or A⁶ + A’⁶ + A’’⁶ + etc., or in general, if the sum of any of the powers with an even exponent becomes a minimum. But of all these principles ours is the most simple; by the others we should be led into the most complicated calculations.