Given two Hilbert spaces,
H and
K, we introduce an abstract unitary operator
U on
H and its discriminant
T on
K induced by a coisometry from
H to
K and a unitary involution on
H. In a particular case, these operators
U and
T become the evolution operator of the Szegedy walk on a graph, possibly infinite, and the transition probability operator thereon. We show the spectral mapping theorem between
U and
T via the Joukowsky transform. Using this result, we have completely detemined the spectrum of the Grover walk on the Sierpiński lattice, which is pure point and has a Cantor-like structure.