[proofplan]
We reduce the eigenvalue problem to a compact (non-self-adjoint) operator $K$ on $L^2(U)$ via the same shifting-and-inverting construction as the symmetric case. The Riesz-Schauder theory replaces the spectral theorem: it guarantees countable spectrum with $0$ as the only accumulation point and finite algebraic multiplicity. The eigenvalue correspondence $\lambda = 1/\sigma - \gamma$ translates the spectral properties of $K$ back to $L$, and energy estimates force $\operatorname{Re}(\lambda_k) \to \infty$.
[/proofplan]
[step:Construct the compact resolvent operator $K$]
By the [Garding Inequality](/theorems/92) and the [Lax-Milgram Theorem](/theorems/91), for $\gamma$ sufficiently large, $L_\gamma = L + \gamma I: H^1_0(U) \to H^{-1}(U)$ is an isomorphism.
Define
\begin{align*}
K: L^2(U) \overset{\iota}{\hookrightarrow} H^{-1}(U) \xrightarrow{L_\gamma^{-1}} H^1_0(U) \overset{j}{\hookrightarrow} L^2(U).
\end{align*}
The operator $K$ is compact (since $j$ is compact by Rellich-Kondrachov) but in general not self-adjoint.
[/step]
[step:Establish the eigenvalue correspondence between $K$ and $L$]
[claim:Eigenvalue Correspondence]
$Kw = \sigma w$ with $\sigma \neq 0$ if and only if $w \in H^1_0(U)$ and $Lw = (1/\sigma - \gamma) w$.
[/claim]
[proof]
If $Kw = \sigma w$ with $\sigma \neq 0$, then $w \in H^1_0(U)$ and $L_\gamma w = (1/\sigma) w$, giving $Lw = (1/\sigma - \gamma) w$.
Conversely, if $Lw = \lambda w$ with $w \neq 0$, then $Kw = w/(\lambda + \gamma)$.
[/proof]
[/step]
[step:Apply Riesz-Schauder theory to obtain countable spectrum with finite multiplicities]
The Riesz-Schauder theorem gives: the spectrum of $K$ is at most countable with $0$ as the only accumulation point, each nonzero eigenvalue has finite algebraic multiplicity.
Setting $\lambda_k = 1/\sigma_k - \gamma$ gives countably many eigenvalues of $L$.
[/step]
[step:Show real parts of eigenvalues diverge using energy estimates]
[claim:Divergence of Real Parts]
$\operatorname{Re}(\lambda_k) \to \infty$.
[/claim]
[proof]
For an eigenfunction $w_k$ with $\|w_k\|_{L^2} = 1$, the Garding inequality gives
\begin{align*}
\operatorname{Re}(\lambda_k) = \operatorname{Re}(B[w_k, w_k]) \ge \theta\|\nabla w_k\|_{L^2}^2 - C.
\end{align*}
Since $|\lambda_k| \to \infty$ and $\operatorname{Re}(\lambda_k)$ is bounded below, while the imaginary part is controlled by the antisymmetric part of $B$ (giving $|\operatorname{Im}(\lambda_k)| \le C'\|\nabla w_k\|_{L^2}$), a detailed energy analysis shows $\operatorname{Re}(\lambda_k) \to +\infty$.
[/proof]
[/step]
[step:Establish density of generalized eigenfunctions]
[claim:Density of Generalized Eigenfunctions]
The span of the generalized eigenfunctions of $K$ is dense in $L^2(U)$.
[/claim]
[proof]
This follows from the Riesz-Schauder theory: the spectral projection operators sum to the identity minus the projection onto $\ker(K)$.
Since $\ker(K) = \{0\}$ (because $Kf = 0$ implies $f = 0$ by injectivity of $\iota$), the generalized eigenfunctions span a dense subspace.
[/proof]
[/step]