We introduce a basic formalism for computing thermal radiation by combining Waterman's T-matrix method with an algebraic approach to light-matter interactions. The formalism applies to nano-particles, clusters thereof, and also molecules. In exemplary applications, we explore how a chiral structure can induce an imbalance in the circular polarization of thermal radiation. While the imbalance is rather small for a chiral molecule such as R-BINOL, a much larger imbalance is observed for an optimized silver helix of approximately 200 nm in size. Besides the directional Kirchhoff law used in this article, the formalism is suitable for implementing more nuanced theories, and it provides a straightforward path to the computation of thermal radiation spectra of astronomical objects moving at relativistic speeds with respect to the measurement devices.
Mazo-Vásquez et al. (Wed,) studied this question.