Non-destructive testing (NDT) of materials and structures is a very important industrial issue in the fields of transport, aeronautics and space as well as in the medical domain. Active infrared thermography is an NDT method that consists in providing an external excitation to cause an elevation of the temperature field in the material, consequently allowing evaluation of the resulting temperature field at the surface. However, thermal exciters that are used (flash lamps, halogen, lasers) act only on the surface of the sample. On the other hand, several energy conversion systems can lead to the generation of volumetric sources; the phenomena of thermo-acoustics, thermo-induction, thermomechanics or thermochemistry can be cited. For instance, ultrasonic waves can generate volumetric heat sources if the material is viscoelastic or if there is a defect. The reconstruction of these sources is the initial process for the quantification of parameters responsible for the heating. Characterizing a heat source means reconstructing its geometry and the supplied power. Identification of volumetric heat sources from surface temperature fields is a mathematically ill-posed problem. The main cause of the issue is the diffusive nature of the temperature. In this work, 3D reconstruction of the volumetric heat sources from the resulting surface temperature field, measured by infrared thermography, is studied. An analysis of the physical problem enables specifying the limits of the reconstruction. In particular, a criterion on the achievable spatial resolution is defined, and a reconstruction limitation for in-depth sources is highlighted.