Proof.
In this proof we write \mathcal{C} = \mathcal{X}_{\acute{e}tale} (resp. \mathcal{C} = \mathcal{X}_{fppf}) and we denote \mathcal{C}' = \mathcal{X}_{lisse,{\acute{e}tale}} (resp. \mathcal{C}' = \mathcal{X}_{flat, fppf}). Then \mathcal{C}' is a full subcategory of \mathcal{C}. In this proof we will think of objects V of \mathcal{C} as schemes over \mathcal{X} and objects U of \mathcal{C}' as schemes smooth (resp. flat) over \mathcal{X}. Finally, we write \mathcal{O} = \mathcal{O}_\mathcal {X} and \mathcal{O}' = \mathcal{O}_{\mathcal{X}_{lisse,{\acute{e}tale}}} (resp. \mathcal{O}' = \mathcal{O}_{\mathcal{X}_{flat,fppf}}). In the notation above we have \mathcal{O}(V) = \Gamma (V, \mathcal{O}_ V) and \mathcal{O}'(U) = \Gamma (U, \mathcal{O}_ U). Consider the \mathcal{O}-module homomorphism g_!\mathcal{O}' \to \mathcal{O} adjoint to the identification \mathcal{O}' = g^{-1}\mathcal{O}.
Recall that g_!\mathcal{O}' is the sheaf associated to the presheaf g_{p!}\mathcal{O}' given by the rule
V \longmapsto \mathop{\mathrm{colim}}\nolimits _{V \to U} \mathcal{O}'(U)
where the colimit is taken in the category of abelian groups (Modules on Sites, Definition 18.16.1). Below we will use frequently that if
V \to U \to U'
are morphisms and if f' \in \mathcal{O}'(U') restricts to f \in \mathcal{O}'(U), then (V \to U, f) and (V \to U', f') define the same element of the colimit. Also, g_!\mathcal{O}' \to \mathcal{O} maps the element (V \to U, f) simply to the pullback of f to V.
Let us prove that g_!\mathcal{O}' \to \mathcal{O} is surjective. Let h \in \mathcal{O}(V) for some object V of \mathcal{C}. It suffices to show that h is locally in the image. Choose an object U of \mathcal{C}' corresponding to a surjective smooth morphism U \to \mathcal{X}. Since U \times _\mathcal {X} V \to V is surjective smooth, after replacing V by the members of an étale covering of V we may assume there exists a morphism V \to U, see Topologies on Spaces, Lemma 73.4.4. Using h we obtain a morphism V \to U \times \mathbf{A}^1 such that writing \mathbf{A}^1 = \mathop{\mathrm{Spec}}(\mathbf{Z}[t]) the element t \in \mathcal{O}(U \times \mathbf{A}^1) pulls back to h. Since U \times \mathbf{A}^1 is an object of \mathcal{C}' we see that (V \to U \times \mathbf{A}^1, t) is an element of the colimit above which maps to h \in \mathcal{O}(V) as desired.
Suppose that s \in g_!\mathcal{O}'(V) is a section mapping to zero in \mathcal{O}(V). To finish the proof we have to show that s is zero. After replacing V by the members of a covering we may assume s is an element of the colimit
\mathop{\mathrm{colim}}\nolimits _{V \to U} \mathcal{O}'(U)
Say s = \sum (\varphi _ i, s_ i) is a finite sum with \varphi _ i : V \to U_ i, U_ i smooth (resp. flat) over \mathcal{X}, and s_ i \in \Gamma (U_ i, \mathcal{O}_{U_ i}). Choose a scheme W surjective étale over the algebraic space U = U_1 \times _\mathcal {X} \ldots \times _\mathcal {X} U_ n. Note that W is still smooth (resp. flat) over \mathcal{X}, i.e., defines an object of \mathcal{C}'. The fibre product
V' = V \times _{(\varphi _1, \ldots , \varphi _ n), U} W
is surjective étale over V, hence it suffices to show that s maps to zero in g_!\mathcal{O}'(V'). Note that the restriction \sum (\varphi _ i, s_ i)|_{V'} corresponds to the sum of the pullbacks of the functions s_ i to W. In other words, we have reduced to the case of (\varphi , s) where \varphi : V \to U is a morphism with U in \mathcal{C}' and s \in \mathcal{O}'(U) restricts to zero in \mathcal{O}(V). By the commutative diagram
\xymatrix{ V \ar[rr]_-{(\varphi , 0)} \ar[rrd]_\varphi & & U \times \mathbf{A}^1 \\ & & U \ar[u]_{(\text{id}, 0)} }
we see that ((\varphi , 0) : V \to U \times \mathbf{A}^1, \text{pr}_2^*x) represents zero in the colimit above. Hence we may replace U by U \times \mathbf{A}^1, \varphi by (\varphi , 0) and s by \text{pr}_1^*s + \text{pr}_2^*x. Thus we may assume that the vanishing locus Z : s = 0 in U of s is smooth (resp. flat) over \mathcal{X}. Then we see that (V \to Z, 0) and (\varphi , s) have the same value in the colimit, i.e., we see that the element s is zero as desired.
\square
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