We require the description of a massive gauge boson V that carries momentum k. It also carries a polarisation state, which we denote as the four-vector . They are
.
The polarisation states are , corresponding to two transverse polarisations and one longitudinal polarisation.
Now, let us assume that our boson is highly-boosted, along the z-direction. This leads to a momentum , where . For a highly-relativistic gauge boson, we have and therefore, . The boost along the z-direction leaves the two transverse polarisation vectors unchanged, since they are orthogonal to the boost direction. However, for the longitudinal polarisation state, we find
.
Hence, we can identify the longitudinal polarisation vector of the gauge bosons as the momentum in the limit of highly-boosted gauge bosons. This relation between the Nambu-Goldstone bosons and the gauge bosons at high energies is called the equivalence theorem.