The imaginary part of the dielectric permittivity, epsilon double prime is directly porportional to the dissipated energy in one cycle, while the real part, epsilon prime is porportional to the energy stored in one cycle. The same is true for themagneitc permeability and loss. Tan delta is the ratio of the two.
In addition to what Gyorgy said, the power that is absorbed in a specific volume at a given dieletric loss factor (which is another term for epsilon'' (or e'')) is:
p=P/V=2e''e0 pi f E²
with e0 the dielectric conastant, f the frequency and E the electric field strength. This states a linear dependency of the absorbed power and IM(permittivity).
Similar equations can be fopund for magnetic losses which rely on µ''.
Best regards,
Moritz
The electric energy appears as a triple integral (volume) of 1/2 ε E2 (the square of E) whereas ε = ε'-jε ''
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