Proof.
A warmup for this proof is the proof of Lemma 25.11.3 and we encourage the reader to read that proof first.
First we replace \mathcal{C} by the site \mathcal{C}/X. After doing so we may assume that X is the final object of \mathcal{C} and that \mathcal{C} has all finite limits (Categories, Lemma 4.18.4).
Let n \geq 0. Let us say that an n-truncated \mathcal{B}-hypercovering of X is given by an n-truncated simplicial object K of \text{SR}(\mathcal{C}) such that for i \in I_ a, 0 \leq a \leq n we have U_{a, i} \in \mathcal{B} and such that K_0 is a covering of X and K_{a + 1} \to (\text{cosk}_ a \text{sk}_ a K)_{a + 1} for a = 0, \ldots , n - 1 is a covering as in Definition 25.3.1.
Since X has a covering \{ U_{0, i} \to X\} _{i \in I_0} with U_ i \in \mathcal{B} by assumption, we get a 0-truncated \mathcal{B}-hypercovering of X. Observe that any 0-truncated \mathcal{B}-hypercovering of X is split, see Lemma 25.12.1.
The lemma follows if we can prove for n \geq 0 that given a split n-truncated \mathcal{B}-hypercovering K of X we can extend it to a split (n + 1)-truncated \mathcal{B}-hypercovering of X.
Construction of the extension. Consider the (n + 1)-truncated simplicial object K' = \text{sk}_{n + 1}(\text{cosk}_ n K) of \text{SR}(\mathcal{C}). Write
K'_{n + 1} = \{ U'_{n + 1, i}\} _{i \in I'_{n + 1}}
Since K = \text{sk}_ n K' we have K_ a = K'_ a for 0 \leq a \leq n. For every i' \in I'_{n + 1} we choose a covering
25.12.2.1
\begin{equation} \label{hypercovering-equation-choose-covering-B} \{ g_{n + 1, j} : U_{n + 1, j} \to U'_{n + 1, i'}\} _{j \in J_{i'}} \end{equation}
with U_{n + 1, j} \in \mathcal{B} for j \in J_{i'}. This is possible by our assumption on \mathcal{B} in the lemma. For 0 \leq m \leq n denote N_ m \subset I_ m the subset of nondegenerate indices. We set
I_{n + 1} = \coprod \nolimits _{\varphi : [n + 1] \to [m]\text{ surjective, }0\leq m \leq n} N_ m \amalg \coprod \nolimits _{i' \in I'_{n + 1}} J_{i'}
For j \in I_{n + 1} we set
U_{n + 1, j} = \left\{ \begin{matrix} U_{m, i}
& \text{if}
& j = (\varphi , i)
& \text{where}
& \varphi : [n + 1] \to [m], i \in N_ m
\\ U_{n + 1, j}
& \text{if}
& j \in J_{i'}
& \text{where}
& i' \in I'_{n + 1}
\end{matrix} \right.
with obvious notation. We set K_{n + 1} = \{ U_{n + 1, j}\} _{j \in I_{n + 1}}. By construction U_{n + 1, j} is an element of \mathcal{B} for all j \in I_{n + 1}. Let us define compatible maps
I_{n + 1} \to I'_{n + 1} \quad \text{and}\quad K_{n + 1} \to K'_{n + 1}
Namely, the first map is given by (\varphi , i) \mapsto \alpha '(\varphi )(i) and (j \in J_{i'}) \mapsto i'. For the second map we use the morphisms
f'_{\varphi , i} : U_{m, i} \to U'_{n + 1, \alpha '(\varphi )(i)} \quad \text{and}\quad g_{n + 1, j} : U_{n + 1, j} \to U'_{n + 1, i'}
We claim the morphism
K_{n + 1} \to K'_{n + 1} = (\text{cosk}_ n \text{sk}_ n K')_{n + 1} = (\text{cosk}_ n K)_{n + 1}
is a covering as in Definition 25.3.1. Namely, if i' \in I'_{n + 1}, then either i' is nondegenerate and the inverse image of i' in I_{n + 1} is equal to J_{i'} and we get a covering of U'_{n + 1, i'} by our choice (25.12.2.1), or i' is degenerate and the inverse image of i' in I_{n + 1} is J_{i'} \amalg \{ (\varphi , i)\} for a unique pair (\varphi , i) and we get a covering by our choice (25.12.2.1) and assumption (2) of the lemma.
To finish the proof we have to define the morphisms K(\varphi ) : K_{n + 1} \to K_ m corresponding to morphisms \varphi : [m] \to [n + 1], 0 \leq m \leq n and the morphisms K(\varphi ) : K_ m \to K_{n + 1} corresponding to morphisms \varphi : [n + 1] \to [m], 0 \leq m \leq n satisfying suitable composition relations. For the first kind we use the composition
K_{n + 1} \to K'_{n + 1} \xrightarrow {K'(\varphi )} K'_ m = K_ m
to define K(\varphi ) : K_{n + 1} \to K_ m. For the second kind, suppose given \varphi : [n + 1] \to [m], 0 \leq m \leq n. We define the corresponding morphism K(\varphi ) : K_ m \to K_{n + 1} as follows:
for i \in I_ m there is a unique surjective map \psi : [m] \to [m_0] and a unique i_0 \in I_{m_0} nondegenerate such that \alpha (\psi )(i_0) = i1,
we set \varphi _0 = \psi _0 \circ \varphi : [n + 1] \to [m_0] and we map i \in I_ m to (\varphi _0, i_0) \in I_{n + 1}, in other words, \alpha (\varphi )(i) = (\varphi _0, i_0), and
the morphism f_{\varphi , i} : U_{m, i} \to U_{n + 1, \alpha (\varphi )(i)} = U_{m_0, i_0} is the inverse of the isomorphism f_{\psi , i_0} : U_{m_0, i_0} \to U_{m, i} (see Lemma 25.12.1).
We omit the straightforward but cumbersome verification that this defines a split (n + 1)-truncated \mathcal{B}-hypercovering of X extending the given n-truncated one. In fact, everything is clear from the above, except for the verification that the morphisms K(\varphi ) compose correctly for all \varphi : [a] \to [b] with 0 \leq a, b \leq n + 1.
\square
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