Thank you for the reference - got the point that they look at the matching from different perspective but the matching condition remains the same that is real part(i) = real part(j) and reactive (i) = reactive * (j) - to be conjugate of the other .
So for an antenna "It is a well-known fact that there exists a power reciprocal relation between the transmitting and receiving antennas. However, it seems to be less well understood that it is between the exchangeable power from the source and the actual power to the load that the reciprocal theorem generally holds. Unless the matching conditions for both antennas are satisfied, the reciprocal theorem does not necessarily hold between the actual powers nor between the exchangeable powers."
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If we design a matching circuit for the antenna for maximum power transfer/ reflection-less matching , it should be effectively equally whether the antenna is transmitting or receiving? I think it would.