Physical layer security is a field of study that continues to gain importance over time. It encompasses a range of algorithms applicable to various aspects of communication systems. While research in the physical layer has predominantly focused on secrecy capacity, which involves logical and digital manipulations to achieve secure communication, there is limited exploration of directly manipulating electromagnetic fields to enhance security against eavesdroppers. In this paper, we propose a novel system that utilizes the Mueller calculation to establish a theoretical framework for manipulating electromagnetic fields in the context of physical layer security. We develop fundamental expressions and introduce new metrics to analyze the system's performance analytically. Additionally, we present three techniques that leverage polarization to enhance physical layer security.