This paper introduces a novel method for detailed 3D shape reconstruction utilizing thermal polarization cues. Unlike state-of-the-art methods, the proposed approach is independent of illumination and material properties. In this paper, we formulate a general theory of polarization observation and show that long-wave infrared (LWIR) polarimetric imaging is free from the ambiguities that affect visible polarization analyses. Subsequently, we propose a method for recovering detailed 3D shapes using multi-view thermal polarimetric images. Experimental results demonstrate that our approach effectively reconstructs fine details in transparent, translucent, and heterogeneous objects, outperforming existing techniques.