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The effect of a plate of anisotropic material, such as a crystal, on a collimated beam of polarized light may always be represented mathematically as a linear transformation of the components of the electric vector of the light. The effect of a retardation plate, of an anisotropic absorber (plate of tourmaline; Polaroid sheeting), or of a crystal or solution possessing optical activity, may therefore be represented as a matrix which operates on the electric vector of the incident light. Since a plane wave of light is characterized by the phases and amplitudes of the two transverse components of the electric vector, the matrices involved are two-by-two matrices, with matrix elements which are in general complex. A general theory of optical systems containing plates of the type mentioned is developed from this point of view.
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R. Clark Jones (1941) studied this question.
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