Let at a certain instant two particles be at points P and Q, as shown in the following figure.

Angular momentum of the system about point P,
Lp =
mv × 0 +
mv ×
d =
mvd ...
(i)
Angular momentum of the system about point Q,
LQ =
mv ×
d +
mv × 0
=
mvd ...
(ii)
Consider a point R, which is at a distance
y from point Q.
i.e., QR =
y
∴ PR =
d – y Angular momentum of the system about point R,
LR =
mv × (
d -
y) +
mv ×
y
= mvd -
mvy +
mvy
=
mvd ...
(iii)
Comparing equations
(i),
(ii), and
(iii), we get
LP =
LQ =
LR ...
(iv)From equation
(iv), we infer that that the angular momentum of a system does not depend on the point about which it is taken.