Reciprocal transmittances and reflectances: An elementary proof
  We present an elementary proof concerning reciprocal transmittances and reflectances. The proof is direct, simple, and valid for the diverse objects that can be absorptive and induce diffraction and scattering, as long as the objects respond linearly and locally to electromagnetic waves. The proof enables students who understand the basics of classical electromagnetics to grasp the physical basis of reciprocal optical responses. In addition, we show an example to demonstrate reciprocal response numerically and experimentally. 
Masanobu Iwanaga, Takafumi Hatano, Teruya Ishihara, A. S. Vengurlekar