The acoustical radiosity model (ARM) is a typical algorithm in geometrical acoustics to simulate the sound field in a room of ideally diffusely reflecting boundary. Even in such a room, the sound field decay is a complex process, as the relaxation of the sound field observed in simulations has shown. Based on the Laplace transform of the acoustical radiosity equation, this paper gives a set of properties of the ARM. It shows the system has a series of real or complex conjugate L-eigenvalues and corresponding L-eigenfunctions. Under the relaxation condition, the sound energy decay on the room boundary, generated by finite initial excitation, can be expanded as a summation of decay components, which are composed of real and/or complex conjugate decay modes. Each decay mode is a decaying and oscillating L-eigenfunction corresponding to an L-eigenvalue. The real part of the L-eigenvalue is the exponential decay rate, and the image part is the angular frequency of the oscillation. The reverberant sound field inside the room space has a similar decay structure to the boundary. As an example, the decay structure in a sphere is analyzed. The relaxation of the sound field is explained by the geometrical significance of the sound field decay.