We derived analytically the generalized curvature linear equation useful in the initial optical design of a two-mirror system with finite object distance, including an infinite object distance from paraxial ray tracing and Seidel third order aberration theory for coma coefficient. These aberration coefficients for finite object distance were described by the curvature, the inter-mirror distance, and the effective focal length. The analytical equations were solved by using a computer with a numerical analysis method. Two useful linear relationships, determined by the generalized curvature linear equations relating the curvatures of the two mirrors, for the cancellation of each aberration were shown in the numerical solutions satisfying the nearly zero condition ($<10^{-10}$) for each aberration coefficient. These equations can be utilized easily and efficiently at the step of initial optical design of a two-mirror system with finite object distance.