A reciprocal optical circular polarizer can be assembled from a linear polarizer followed by a quarter-wave plate whose axes make to the transmitted linear state. Forward passage converts unpolarized light into circular light of half the ideal incident intensity. Reverse passage encounters the retarder first; it leaves unpolarized light unpolarized until the linear polarizer transmits half as linear light. Thus the one-pass intensity can be equal in both directions even though the outgoing polarization differs. Use a coherency matrix, not a single Jones vector, for unpolarized input.
New to topics? Read the docs here!