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Take a half-wave plate with fast axis at $15^{\circ }$ to a linearly polarized input, followed by a quarter-wave plate at a further $60^{\circ }$, so the second axis is at $75^{\circ }$ to the input. With shared quarter-wave retardance error $ϵ$ and half-wave error $2ϵ$, use $Q=\mathrm{diag}(1,i{e}^{iϵ})$ and $H=\mathrm{diag}(1,-e^{2iϵ})$. Rotating each matrix into the input axes and multiplying gives $\mathbf{J}(0)=e^{i75^{\circ }}(1,-i{)}^{\mathsf{T}}/\sqrt{2}$ and the title expansion. Its first-order change is common phase only, so the output remains circular to first order. This input-specific local compensation does not prove a frequency-independent quarter-wave operator for arbitrary input across a finite spectral band.

Birefringence is polarization-dependent propagation in an optically anisotropic medium. Its permittivity tensor relates $\mathbf{D}$ to $\mathbf{E}$. In a lossless uniaxial dielectric, take the optic axis along $z$ and the principal relative permittivities as $(n_o^2,n_o^2,n_e^2)$. For a wave vector making angle $\vartheta$ with that axis, the ordinary mode has index $n_o$, while the extraordinary phase-index angular dependence isThe ordinary electric field is perpendicular to the plane containing the wave vector and optic axis. The extraordinary electric displacement field lies in that plane and is perpendicular to the wave vector, but its electric field need not be. Its energy-flow direction can therefore differ from the wave-normal direction: birefringent walk-off. Along the optic axis the two indices coincide. Refraction generally splits an incident beam into two differently polarized rays, producing double images, as in calcite.

A waveplate instead uses the relative phase of two eigenpolarizations. With the axes chosen for the propagation direction, the retardance is $\Delta =2\pi L(n_2-n_1)/{\lambda }_0$. A quarter-wave plate gives $|\Delta |=\pi /2$ modulo $2\pi$ and converts equal-amplitude orthogonal components between linear and circular polarization. A half-wave plate gives $|\Delta |=\pi$ and rotates a linear polarization. This is a phase effect; unequal absorption is a separate property.^[ref]

A zero-order quarter-wave plate satisfies ${\omega }_{0}d\Delta n({\omega }_0)/c=\pi /2$. Its retardance error at nearby angular frequency is $ϵ=\omega d\Delta n(\omega )/c-\pi /2$. Taylor expansion gives the title expression, including material dispersion. Neglecting that dispersion yields $ϵ=(\pi /2)\Delta \omega /{\omega }_0$. A half-wave plate made from twice the same material thickness has exactly twice this phase error. Common propagation phase can be removed from its Jones matrix without changing polarization.