1) The document discusses Poynting's theorem and reciprocity relations for discontinuous electromagnetic fields across three cases: (1) a dielectric-PEC interface sustaining only electric surface current, (2) a dielectric-dielectric interface sustaining no surface current, and (3) an arbitrary media-media interface sustaining both electric and magnetic surface currents. 2) It introduces the concept of a characteristic function and sense of distributions to describe fields on both sides of an interface, and defines a surface impedance Z tensor to relate the electric and magnetic surface currents. 3) For Case 3 with Z=ZT, the interface satisfies reciprocity and can be treated as a reciprocal element,