The stenopaeic slit is a trial case accessory used in subjective refraction, especially when high astigmatism is present. In spite of its simplicity, the effect of the slit when it is not oriented along one of the principal meridians of the examined eye is difficult to predict, even in terms of classical geometrical optics. In this paper, the optical principles of the slit are considered with full details in the theoretical framework of the dioptric power space. An analytical expression to obtain the residual refractive error when a stenopaeic slit is placed in front of an astigmatic eye at any orientation is deduced. In the light of these results, some aspects of the clinical procedure are discussed.