Rami Arieli: "The Laser Adventure" Chapter 2.9.1 page 1
2.9.1 Absorption Rate Equations
The incoming optical signal (photons) causes the atoms to "jump" from the lower energy level (E1) to the upper energy level (E2).

The absorption rate is proportional to the product of the density n(t) of the incoming photons (the number of photons in a unit volume) with the number of atoms (N1(t)) in the lower energy level (E1):

d N2(t)/dt = K n(t) N1(t)

Each photon excites one atom to the higher energy level.

K = Proportionality constant - A measure of the relative strength of the response of the atom to the incoming radiation in this specific transition.