“…This is known as Kirchhoff's law of radiation (henceforth referred to as "Kirchhoff's law") and is usually thought of as a consequence of the second law of thermodynamics. In reality, Kirchhoff's law is derived assuming Lorentz reciprocity holds [1,[3][4][5], which requires the reflectivity of the surface to be reciprocal; i.e., ρ(ω, θ, φ) = ρ(ω, θ, φ + 180 • ) for specular surfaces [2,6]. However, Lorentz reciprocity does not always hold, such as in magnetic systems [3,4].…”