Discrete Morse theory and localization

Incidence relations among the cells of a regular CW complex produce a poset-enriched category of entrance paths whose classifying space is homotopy-equivalent to that complex. We show here that each acyclic partial matching (in the sense of discrete Morse theory) of the cells corresponds precisely to a homotopy-preserving localization of the associated entrance path category. Restricting attention further to the full localized subcategory spanned by critical cells, we obtain the discrete flow category whose classifying space is also shown to lie in the homotopy class of the original CW complex. This flow category forms a combinatorial and computable counterpart to the one described by Cohen, Jones and Segal in the context of smooth Morse theory.