Let a, b be elements in a complex Banach algebra with unity e. In this note, formulas are given for expressing the spectral idempotent of \(e - ba\) associated with \(\sigma := \cup _{k = 1}^m\sigma _i\) in terms of that of \(e - ab\) , where \(\sigma _1, \sigma _2,..., \sigma _m\) are finitely many pairwise disjoint spectral sets of \(e - ab\) such that 1 is not in the convex hull of each \(\sigma _k\) with \(1 \le k \le m\) . As an application, we establish the relation between the Drazin inverses of \(e - ab\) and \(e - ba\) both relative to \(\sigma \) , which leads to a new way to recapture Jacobson’s lemma for the generalized Drazin inverse and generalized Drazin–Riesz inverse.