Title: Non reciprocal odd viscosity: Coarse graining the kinetic energy and exceptional instability

Abstract: Odd viscosity couples stress to strain rate in a dissipationless way. It has been studied in plasmas under magnetic fields, superfluid ${\rm He}^3$, quantum Hall fluids, and recently in the context of chiral active matter. In most of these studies odd terms in the viscosity obey Onsager reciprocal relations. Although this is expected in equilibrium systems, it is not obvious that Onsager relations hold in active materials. By directly coarse graining the kinetic energy and using both the Poisson-bracket formalism and a kinetic theory derivation, we find that the appearance of a non-vanishing angular momentum density necessarily breaks Onsager reciprocal relations, which leads to a non-Hermitian dynamical matrix for the total momentum and to the appearance of odd viscosity and other non-dissipative contributions to the viscosity. Furthermore, by accounting for both the angular momentum density and interactions that lead to odd viscosity, we find regions in the parameter space in which 3D odd mechanical waves propagate and and regions in which they are mechanically unstable. The lines separating these regions are continuous lines of exceptional points, suggesting of a non-reciprocal phase transition.