Spin-transfer torque (STT) provides key mechanisms for current-induced phenomena in ferromagnets. While it is widely accepted that STT involves both adiabatic and non-adiabatic contributions, their underlying physics and range of validity are quite controversial. By computing microscopically the response of conduction electron spins to a time varying and spatially inhomogeneous magnetic background, we derive the adiabatic and non-adiabatic STT in a unified fashion. Our result confirms the macroscopic theory [Phys. Rev. Lett. \textbf{93},~127204 (2004)] with all coefficients matched exactly. Our derivation also reveals a benchmark on the validity of the result, which is used to explain three recent measurements of the non-adiabatic STT in quite different settings.

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