 Retardation mechanism

Birefringence gives two orthogonal linear eigenpolarizations with different refractive indices, $n_f$ and $n_s$. They accumulate different wave phases through the same physical thickness $d$. Their relative phase retardation isHere ${\lambda }_0$ is the vacuum wavelength. For the thinnest positive-retardance plate, $d={\lambda }_0/[4(n_s-n_f)]$. The plate uses a difference in phase velocity, rather than differential wave absorption. Equal wave amplitudes along the two axes, obtained from input linear polarization at $45^{\circ }$ to them, acquire phase quadrature and become circular polarization. Reversing that conversion gives linear polarization from the corresponding circular input. A different input angle generally gives elliptical polarization on one pass.