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$\hat{e}_R$ is the unit radial vector. This is simply $(x,y,z)$ divided by its length, $r$: $\hat{e}_R=\frac{(x,y,z)}{r}$.
$\hat{e}_\theta$ is the unit vector tangent to the sphere, thus perpendicular to $(x,y,z)$, which is also perpendicular to $(0,0,1)$ since changing $\theta$ does not chan...