Sigma polarization refers to the component of electromagnetic waves that is perpendicular to the plane of incidence, while p-polarization is parallel to it. In the context of laser cooling, sigma plus and sigma minus describe circularly polarized light based on the rotation of the electric field around the local magnetic field, not the direction of propagation. The quantization axis defined by the magnetic field influences how atoms interact with the electric field of the photon. For a deeper understanding, the book "Atomic Physics" by Demtröder is recommended, particularly regarding the Zeeman effect. Understanding these definitions is crucial for grasping the complexities of polarization in various applications.