Abstract
Motivated by their necessity for most fault-tolerant quantum computation schemes, we formulate a resource theory for magic states. First, we show that robustness of magic is a well-behaved magic monotone that operationally quantifies the classical simulation overhead for a Gottesman-Knill-type scheme using ancillary magic states. Our framework subsequently finds immediate application in the task of synthesizing non-Clifford gates using magic states. When magic states are interspersed with Clifford gates, Pauli measurements, and stabilizer ancillas-the most general synthesis scenario-then the class of synthesizable unitaries is hard to characterize. Our techniques can place nontrivial lower bounds on the number of magic states required for implementing a given target unitary. Guided by these results, we have found new and optimal examples of such synthesis.
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