Contextuality and Wigner function negativity in qubit quantum computation

We describe a scheme of quantum computation with magic states on qubits for which contextuality is a necessary resource possessed by the magic states. More generally, we establish contextuality as a necessary resource for all schemes of quantum computation with magic states on qubits that satisfy three simple postulates. Furthermore, we identify stringent consistency conditions on such computational schemes, revealing the general structure by which negativity of Wigner functions, hardness of classical simulation of the computation, and contextuality are connected.