A single-image passive ranging and three-dimensional (3D) imaging system with chiral phase encoding was proposed in 2011 [Opt.Lett.36,115 (2011)].A new theoretical analysis of the system in space domain is presented in this paper.We deduce the analytic relationships between the object distance and the point spread function,and between the object distance and the encoded image,respectively.Both the point spread function and the processed spectrum of the encoded image have two spots,which will rotate with the variation of the object distance.Then the depth map is extracted from the encoded image and it can be used to set up 3D images.The theoretical analysis is verified by a wavefront coding system with a chiral phase which is generated by a phase-only liquid-crystal spatial light modulator.The phase generated by the liquid-crystal spatial light modulator is more flexible than the fixed phase mask and can be adjusted in real time.It is especially suitable for observing the object with a large depth of field.