Sound attenuation in low-temperature amorphous solids originates from their disordered structure. However, its detailed mechanism is still being debated. Here, we analyze sound attenuation starting directly from the microscopic equations of motion. We derive an exact expression for the zero-temperature sound damping coefficient. We verify that the sound damping coefficients calculated from our expression agree very well with results from independent simulations of sound attenuation. Small wavevector analysis of our expression shows that sound attenuation is primarily determined by the non-affine displacements' contribution to the sound wave propagation coefficient coming from the frequency shell of the sound wave. Our expression involves only quantities that pertain to solids' static configurations. It can be used to evaluate the low-temperature sound damping coefficients without directly simulating sound attenuation.