The resection of brain tumor requires a precise distinction between eloquent areas of the brain and pathological tumor tissue in order to improve the extent of resection as well as the patient's progression free survival time. In this study, we discuss mathematical tools necessary to recognize neural activity using thermal imaging cameras. The main contribution to thermal radiation of the exposed human cortex is regional cerebral blood flow (CBF). In fact, neurovascular coupling links neural activity to changes in regional CBF which in turn affects the cortical temperature. We propose a statistically sound framework to visualize neural activity of the primary somatosensory cortex. The framework incorporates a priori known experimental conditions such as the thermal response to neural activity as well as unrelated effects induced by random neural activity and autoregulation. These experimental conditions can be adopted to certain electrical stimulation protocols so that the framework allows to unveil arbitrary evoked neural activity. The method was applied to semisynthetic as well as two intraoperative cases with promising results as we were able to map the eloquent sensory cortex with high sensitivity. Furthermore, the results were validated by anatomical localization and electrophysiological measurements.