The
Stokes parameters of scattered light are given by the matrix equation
where the 4, 4
scattering matrix

is comprised of 16
scattering matrix elements. These matrix elements, which may originate in theory or experiment,
provide a complete description of the scattered
radiation in terms of the incident radiation.
Source:
PAC, 1983, 55, 931
(Definitions, terminology and symbols in colloid and surface chemistry. Part 1.14:
Light scattering (Provisional))
on page 934