This report describes the theory of Backus and Gilbert with special emphasis for the case of vector fields as required for the solution of the electromagnetic inverse problem. A description of the method is presented with the detailed mathematical derivation of the coefficients that determine the solution for the retrieval of vector fields. Such derivation, to our knowledge, has never been reported in the literature. We also identify some crucial points that can (and had) lead to misuse of this solution and describe some disadvantages of this theory for the case of vector fields suggesting some alternatives to deal with them.