To calculate the Jacobi symbol $\left(\frac{a}{m}\right)$ for positive integers $a,m$ , $m$ odd, we apply the quadratic reciprocity law and the fact that $$\left(\frac{a}{m}\right)=\left(\frac{b}{m}\right)$$ if $a\equiv b\mod m$ . So if $\gcd(a,m)=1$ (otherwise the Jacobi symbol is $0$ ) and $a>m$ choose $b\equiv a\mod m$ with $b<m$ . Then $\left(\frac{a}{m}\right)=\left(\frac{b}{m}\right)$ . To apply the quadratic reciprocity law, which basically allows us to exchange $b$ and $m$ , we need to make $b$ odd if it is even. Writing $b=2^sc$ with odd $c$ does the trick since $$\left(\frac{b}{m}\right)=\left(\frac{2}{m}\right)^s\left(\frac{c}{m}\right).$$ Using the fact that \begin{equation}\label{eq:suppl} \left(\frac{2}{m}\right)=(-1)^\frac{m^2-1}{8} \end{equation}we compute $\left(\frac{2}{m}\right)$ to be $1$ if $m\equiv\pm 1\mod 8$ and $-1$ if $m\equiv\pm 3\mod 8$ . Now we apply the quadratic reciprocity law: $$\left(\frac{c}{m}\right)=(-1)^\frac{(c-1)(m-1)}{4}\left(\frac{m}{c}\right).$$ The factor $(-1)^\frac{(c-1)(m-1)}{4}$ is equal to $-1$ if $c,m\equiv 3\mod 4$ and $1$ if at least one of the numbers $c,m$ is congruent to $1$ modulo $4$ . At this point we can start thw whole procedure over again for $\left(\frac{m}{c}\right)$ . Eventually we can apply the equation $\left(\frac{-1}{m}\right)=(-1)^\frac{m-1}{2}$ , which is equal to $1$ if $m\equiv 1\mod 4$ and $-1$ otherwise.

Example: We try to calculate $\left(\frac{107}{23}\right)$ . Since $\gcd(107,23)=1$ and $107\equiv15\mod23$ we find $\left(\frac{107}{23}\right)=\left(\frac{15}{23}\right)$ . Since both $15$ and $23$ are congruent $3$ modulo $4$ we have $$\left(\frac{15}{23}\right)=-\left(\frac{23}{15}\right)=-\left(\frac{8}{15}\right)=-\left(\frac{2}{15}\right).$$ This can be evaluated using equation () and we find $$\left(\frac{107}{23}\right)=-1.$$