Combining quantitative photothermal microscopy and light scattering microscopy as well as accurate MIE scattering calculations on single gold nanoparticles, we reveal that the mechanism of photothermal single-molecule/particle detection is quantitatively explained by a nanolensing effect. The lensing action is the result of the long-range character of the refractive index profile. It splits the focal detection volume into two regions. Our results lay the foundation for future developments and quantitative applications of single-molecule absorption microscopy.