  The theory of light scattering for a system of linear molecules with
anisotropic polarizabilities is considered. As a starting point for our theory,
we express the result of a scattering experiment in VV and VH symmetry as
dynamic correlation functions of tensorial densities $\rho_{lm}(q)$ with $l=0$
and $l=2$. $l$, $m$ denote indices of spherical harmonics. To account for all
observed hydrodynamic singularities, a generalization of the theory of
Schilling and Scheidsteger \cite{schilling97} for these correlation functions
is presented, which is capable to describe the light scattering experiments
from the liquid regime to the glassy state. As a microscopic theory it fulfills
all sum rules contrary to previous {\em phenomenological} theories. We
emphasize the importance of the helicity index $m$ for the microscopic theory
by showing, that only the existence of $m=1$ components lead to the well known
Rytov dip in liquids and to the appearance of transversal sound waves in VH
symmetry in the deeply supercooled liquid and the glass. Exact expressions for
the phenomenological frequency dependent rotation translation coupling
coefficients of previous theories are derived.
