We present a general formulation based on the Jones-matrix theory for reciprocal nonabsorbing polarization devices, including polarization interference filters and liquid-crystal displays. The development of this formulation is based on general symmetry conditions that relate the Jones matrix when the device is illuminated from the front side and from the back side. The application to liquid-crystal displays results in a constraint of the Jones-matrix elements, which represents a generalization of the existing models that explain their modulation properties.