BGK

dfidt=-(fi-fi(0))τfi(1)=e-1/τfi(0)+fieq(1-e-1/τ)=e-1/τ(fi(0)-fieq)+fieq
fi(1)=(1-1τ+12!τ2-13!τ3+)(fi(0)-fieq)+fieq(1-1τ)(fi(0)-fieq)+fieq
fi(1)=fi(0)+1τ(fieq-fi(0))

In[50]:= 
Simplify[DSolve[{fi'[t]==-(fi[t]-fieq)/tau,fi[0]==fi0},fi[t],t]]

{{fi(t)e-tτ(fi0+fieq(et/τ-1))}}

In[51]:= 

y'=f(y)=fyy,|1+z|1,z=λδt,yeλt