Look at an object far away. Perspective shows that it is not parallel but converges upon a point, a vanishing point. Now if you look up, you can see the sun's rays are pointing towards you and makes them appear to converge towards that same converging point. Those beams that converge are called crepuscular rays. Now when you watch the sun starting to set low on the horizon, you can see ANTI crepuscular rays which converge to a different point on the OPPOSITE side of the sky. This proves that the rays are parallel and there's another vanishing point in the opposite direction from the sun.
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