We investigate the dependence of the peak of the IMF on the physics of the so-called first Larson core, which corresponds to the point where the dust becomes opaque to its own radiation. We perform numerical simulations of collapsing clouds of $1000 M_odot$ for various gas equation of state (eos), paying great attention to the numerical resolution and convergence. The initial conditions of these numerical experiments are varied in the companion paper. We also develop analytical models that we confront to our numerical results. If an isothermal eos is used, we show that the peak of the IMF shifts to lower masses with improved numerical resolution. When an adiabatic eos is employed, numerical convergence is obtained. The peak position varies with the eos and we find that the peak position is about ten times the mass of the first Larson core. By analyzing the stability of non-linear density fluctuations in the vicinity of a point mass and then summing over a reasonable density distribution, we find that tidal forces exert a strong stabilizing effect and likely lead to a preferential mass several times larger than that of the first Larson core. We propose that in a sufficiently massive and cold cloud, the peak of the IMF is determined by the thermodynamics of the high density adiabatic gas as well as the stabilizing influence of tidal forces. The resulting characteristic mass is about ten times the mass of the first Larson core, which altogether leads to a few tenths of solar masses. Since these processes are not related to the large scale physical conditions and to the environment, our results suggest a possible explanation for the apparent universality of the peak of the IMF.
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