In most text books that I have seen, this is how the rendering equation is written:
$$L_0( \omega_0)= L_e(\omega_0)+\int_{\Omega}{f(\omega_i, \omega_0)L_i(\omega_i)\,\mathrm{d}\omega_i}$$
Where $\Omega$ is defined to be a hemisphere (and all those functions depend on more variables, omitted here for simplicity's sake).
Now suppose the surface being rendered is some kind of glass, or some transparent plastic. Why would it make sense to only integrate over a hemisphere? I would imagine that there can be incoming light from any direction, and thus the integration domain should be the entire sphere. How is the light coming from behind the glass accounted for?