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An exact equation for the matrix elements of the system of moments [the expectation values of the spherical harmonics< Y n, m>(t)], which govern the kinetics of the magnetization M of a single domain particle, is derived. This derivation is based on the representation of the stochastic Gilbert equation augmented by a random field and the corresponding Fokker-Planck equation for the distribution function of the orientations of M in terms of the angular momentum operators and on the subsequent evaluation of the matrix elements in terms of the Clebsch-Gordan coefficients.