Non-paraxial idealized polarizer model

An idealized polarizer model that works without the structural and material information is derived in the spatial frequency domain. The non-paraxial property is fully included and the result takes a simple analytical form, which provides a straight-forward explanation for the crosstalk between field components in non-paraxial cases. The polarizer model, in a 2 × 2-matrix form, can be conveniently used in cooperation with other computational optics methods. Two examples in correspondence with related works are presented to verify our polarizer model