Concept:
Kirchhoff's Law of Thermal Radiation states that for a body in thermal equilibrium, the emissivity is equal to the absorptivity at the same wavelength and temperature.
Step 1: State the law.
\[
\boxed{\varepsilon=\alpha}
\]
where
• \(\varepsilon\) = emissivity
• \(\alpha\) = absorptivity
Step 2: Identify the correct statement.
Therefore,
\[
\boxed{\text{Emissivity equals absorptivity at thermal equilibrium}.}
\]
Hence, the correct option is
\[
\boxed{(D).}
\]