I would for that problem a classical dipole oscillator model, which is called the Drude-Lorentz-Model.
At first we need a complex refractive index, which we will denote as $ n = n´ + in´´ $
(refractive index + i extinction coefficient) and will provide a way to model a absorption (due to the imaginary part). The refractive index is directly linked to the complex electric constant / relative permittivity $\epsilon_r = \epsilon´ + \epsilon´´ $. So lets see how this is related to each other:
At first I´d like to show you why the imaginary part of the complex refractive index is considered to account for absorption:
Lets assume a monochromatic plane wave (laser) moving along x as the electric field:
$$ E = E_0 * exp[i(kx-\omega t)]$$
with the wavevector $k = n\frac{\omega}{c} = n*k_0 = n * \frac{2\pi}{\lambda} $ we can write:
$$ E = E_0* exp[-n´´k_0x]*exp[i(n´k_0x-\omega t)] $$
Here you can see the exponential attenuation of the electric field amplitude. For thoroughness, the Intensity I is proportional to the square of the electric field amplitude $ I \propto \epsilon^*\epsilon $ and therefore we can connect the extinction coefficient and the absorption coefficient via Beer´s law $ I = I_0 exp(-\alpha x)$, which will give us $\alpha = 2n´´k_0 = 2n´´\frac{\omega}{c} = n´´\frac{4\pi}{\lambda} $
Ok that´s the first step to understand absoption. Now we need to connect our dipole-oscillator-model (wich will provide the relative permittivity $ \epsilon$) and the complex refractive index, which is given by:
$$ \epsilon_r = n^2 = \epsilon´ + i\epsilon´´ = n´^2 - n´´^2 + i2n´n´´ $$
for integrity i´d like to point out, that the complex (optical) conductivity $\sigma$ is also related to that via $ \epsilon = 1+\frac{\sigma}{\epsilon_0 \omega} $, which results from the maxwell-equations in matter.
Now we will look at the oscillator model:
$$ \frac{\partial^2 x}{\partial t^2} + \gamma\frac{\partial x}{\partial t} + \omega_0^2x = -\frac{e}{m}E $$
where the term with $\omega_0$ (our resonance frequency) accounts for the restoring force, the term with $\gamma$ is a frictional force and the plane wave will drive the damped oscillation.
Our Ansatz for a planewave, which looks like $E(x,t)=E(x)*exp[i\omega t)$, is $x= x_0 exp(i\omega t)$. This inserted into the differential equation above will lead us to:
$$ x_0 = \frac{-eE_0/m}{\omega_0^2-\omega^2-i\gamma\omega}$$
With the polarization $ P $, which is $ P= Np $ (N beeing the number of atoms per volume and p being a dipole moment with $ p= -ex $, we´ll get:
$$ P = \frac{Ne^2}{m}\cdot\frac{1}{\omega_0^2-\omega^2-i\gamma\omega} $$
Now we want to get the relation of the polarization and the relative permittivity. This we can obtain from the well known relation of the displacement the electric field and the polarization:
$$ D = \epsilon_0 E + P = \epsilon_0 E + \epsilon_0 \chi E = \epsilon_0 \epsilon E$$
leading us to $ P = \epsilon_0(\epsilon - 1)E$, where $\epsilon_0$ is the dielectric constant in vaccum (compare Coulombs-law) and hence:
$$ \epsilon = 1 + \chi + \frac{Ne^2}{\epsilon_0 m}\cdot\frac{1}{\omega_0^2-\omega^2-i\gamma\omega} $$
with the plasma frequency $ \omega_p = \frac{Ne^2}{\epsilon_0 m} $
If one separate this in its real and imaginary part and makes a plot, one would see a lorentzian peak in the imaginary part at the frequency $\omega_0$
This is our absorption for a resonant interaction of a electromagnetic wave with a oscillatory eigenfrequency of a atom or crystal. With this model we can simulate phonons, discrete electronic transitions and even free electrons, if we set the resonance frequency $\omega_0 = 0$ (no restoring force).
Now imagine a whole range of resonance frequencies (continuous bands can´t be modelled with this classical approach) and you will see, that the beam will be absorbed (also reflected) and this excites the material, which will result in non-radiative relaxation processes, which end up as heat.
So the link is: absorption coefficient -> extinction coefficient (imaginary part of complex refractive index) -> permittivity -> polarization -> dipole moment -> driven and damped harmonic oscillator -> driving force is the electromagnetic wave
Have a nice time
(If you want to learn more about Stuff like this, I would recommend: Mark Fox, Optical Properties of Solids)