We generalize the transfer matrix ABCD theorem for paraxial rays of the optical system to skew rays propagated off axis, whether or not the system possesses rotational symmetry. Furthermore, we apply the generalized ABCD theorem to evaluate the diffraction integral matrix elements A-D expressed in terms of the angle eikonal T, with the primary aberrations included. Finally, analysis and numerical calculation are given for propagation of a light beam through the optical system in the case in which spherical aberration and coma are present.