The flowline optical design method, based on the definition of the geometrical flux vector J, is one of the techniques to nonimaging optics design. The main property of flowline method is, its ability to estimate how radiant energy is transferred by the optical systems using the concepts of vector field theory, like field line, flux tube, vector potential overcoming traditional raytrace methods. In this paper we postulate the existence of virtual sources which can help us in the computation of J vector produced by reflective and refractive optical systems. This new computation method provides a new optical design method based on flowline.
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