  A matter-field theory of the Casimir force is formulated in which the
electromagnetic field and collective modes of dielectric media are treated on
an equal footing. In our theory, the Casimir force is attributed to zero-point
energies of the combined matter-field modes. We analyze why some of the
existing theories favor the interpretation of the Casimir force as originating
from zero-point energies of the electromagnetic field and others from those of
the matter.
