Let be the transmission direction. An ideal linear polarizer projects the incident electric field onto this direction, so its Jones matrix is
Since , the amplitude transmitted by a sequence of polarizers is the product of the projections between successive axes. Here the four directions are . After the first polarizer the unpolarized light input has intensity and is in linear polarization along . The transmission through a sequence of linear polarizers therefore follows from successive applications of Malus's law
The relative angle between the rotating polarizers is , not . The first factor is an ensemble average over incident polarization: unpolarized light cannot be represented by a single deterministic Jones vector. Equivalently, its coherency matrix is ; the total matrix gives the same output intensity by the trace rule. The quasistatic optical-element approximation assumes the mechanical rotation is slow compared with the optical oscillation.

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