So far we have been dealing with the propagation of light through media whose refractive indices have been assumed to be constant with position (the assumption of homogeneity). We are now able to embark on the study of the propagation of light through media whose refractive indices – and hence absorptive and dispersive properties – may vary along the ray path; a differential treatment is then in order. More specifically, we shall deal with stratified media whose material properties are constant in planes perpendicular to a given direction. Moreover, our study will not only include passive systems but emission properties of the medium will also be considered (although in the most simplified way).

There are three main hypotheses we should add to proceed with the development that follows:

1. We shall assume that the absorptive, dispersive, and emissive properties of the medium are independent of the light-beam Stokes vector. This is in fact a linear approximation that holds in many astrophysical applications, where, even though the medium may be dependent on the whole radiation field, the angular width of the beam (indeed within the realm of geometrical optics) is so small that its contribution to the physical conditions of the medium can be neglected (e.g., Landi Degl' Innocenti and Landi Degl' Innocenti 1981).

2. […]