Proof.
The initial statement comes from the fact that if x \in \mathop{\mathrm{Ob}}\nolimits (\mathcal{X}) lies over a scheme U such that x : U \to \mathcal{X} is smooth (resp. flat) and if f is smooth (resp. flat) then f(x) : U \to \mathcal{Y} is smooth (resp. flat), see Morphisms of Stacks, Lemmas 101.33.2 and 101.25.2. The induced functor \mathcal{X}_{lisse,{\acute{e}tale}} \to \mathcal{Y}_{lisse,{\acute{e}tale}} (resp. \mathcal{X}_{flat,fppf} \to \mathcal{Y}_{flat,fppf}) is continuous and cocontinuous by our definition of coverings in these categories. Finally, the commutativity of the diagram is a consequence of the fact that the horizontal morphisms are given by the inclusion functors (see Lemma 103.14.2) and Sites, Lemma 7.21.2.
To show that f'_*(g')^{-1} = g^{-1}f_* let \mathcal{F} be a sheaf on \mathcal{X}_{\acute{e}tale} (resp. \mathcal{X}_{fppf}). There is a canonical pullback map
g^{-1}f_*\mathcal{F} \longrightarrow f'_*(g')^{-1}\mathcal{F}
see Sites, Section 7.45. We claim this map is an isomorphism. To prove this pick an object y of \mathcal{Y}_{lisse,{\acute{e}tale}} (resp. \mathcal{Y}_{flat,fppf}). Say y lies over the scheme V such that y : V \to \mathcal{Y} is smooth (resp. flat). Since g^{-1} is the restriction we find that
\left(g^{-1}f_*\mathcal{F}\right)(y) = \Gamma (V \times _{y, \mathcal{Y}} \mathcal{X},\ \text{pr}^{-1}\mathcal{F})
by Sheaves on Stacks, Equation (96.5.0.1). Let (V \times _{y, \mathcal{Y}} \mathcal{X})' \subset V \times _{y, \mathcal{Y}} \mathcal{X} be the full subcategory consisting of objects z : W \to V \times _{y, \mathcal{Y}} \mathcal{X} such that the induced morphism W \to \mathcal{X} is smooth (resp. flat). Denote
\text{pr}' : (V \times _{y, \mathcal{Y}} \mathcal{X})' \longrightarrow \mathcal{X}_{lisse,{\acute{e}tale}} \ (\text{resp. }\mathcal{X}_{flat,fppf})
the restriction of the functor \text{pr} used in the formula above. Exactly the same argument that proves Sheaves on Stacks, Equation (96.5.0.1) shows that for any sheaf \mathcal{H} on \mathcal{X}_{lisse,{\acute{e}tale}} (resp. \mathcal{X}_{flat,fppf}) we have
103.15.1.1
\begin{equation} \label{stacks-cohomology-equation-pushforward-lisse-etale} f'_*\mathcal{H}(y) = \Gamma ((V \times _{y, \mathcal{Y}} \mathcal{X})', \ (\text{pr}')^{-1}\mathcal{H}) \end{equation}
Since (g')^{-1} is restriction we see that
\left(f'_*(g')^{-1}\mathcal{F}\right)(y) = \Gamma ((V \times _{y, \mathcal{Y}} \mathcal{X})', \ \text{pr}^{-1}\mathcal{F}|_{(V \times _{y, \mathcal{Y}} \mathcal{X})'})
By Sheaves on Stacks, Lemma 96.23.3 we see that
\Gamma ((V \times _{y, \mathcal{Y}} \mathcal{X})', \ \text{pr}^{-1}\mathcal{F}|_{(V \times _{y, \mathcal{Y}} \mathcal{X})'}) = \Gamma (V \times _{y, \mathcal{Y}} \mathcal{X},\ \text{pr}^{-1}\mathcal{F})
are equal as desired; although we omit the verification of the assumptions of the lemma we note that the fact that V \to \mathcal{Y} is smooth (resp. flat) is used to verify the second condition.
Finally, the equality g'_!(f')^{-1} = f^{-1}g_! follows formally from the equality f'_*(g')^{-1} = g^{-1}f_* by the adjointness of f^{-1} and f_*, the adjointness of g_! and g^{-1}, and their “primed” versions.
\square
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