The United States and its European allies are planning to issue a joint declaration tomorrow that will point the finger of blame at the Soviet Union for the martial law in Poland and establish the basis for future Western sanctions, State Department sources said yesterday.

The declaration on Poland is to be issued by Secretary of State Alexander M. Haig Jr. and foreign ministers of the North Atlantic Treaty Organization, who will meet in special session in Brussels regarding Poland.

Even before Haig's departure this morning for the Brussels meeting and a visit later this week to Egypt and Israel, preliminary wording of the NATO document had been worked out with European allies through diplomatic contacts, according to the sources.

A statement in Brussels last Monday by the 10-nation European Economic Community and a joint statement in Washington last Wednesday by President Reagan and West German Chancellor Helmut Schmidt went a long way toward publicly asserting Soviet responsibility for the events in Poland. The NATO declaration is expected to build on the earlier statements, sending a strong political signal of Western disapproval to Moscow and the martial law regime in Warsaw, according to official sources.

There is little likelihood that the NATO ministers will agree tomorrow on new sanctions to be taken against the Soviet or Polish regimes. But State Department officials said the NATO declaration is likely to lay the groundwork for sanctions by "pointing the finger" at the Soviets and establishing the justification for additional steps.

Allied actions to back up Reagan's sanctions against Poland, announced Dec. 23, and his sanctions against the Soviet Union, announced Dec. 29, have posed difficult and delicate questions for policy makers on both sides of the Atlantic.

U.S. officials called for "parallel steps" to display solidarity in the alliance and to increase the pressures from the West. When some of the allies proved to be reluctant to take action, Haig and others muted their public statements to avoid an open clash.

The two key objectives of the administration, says one policy maker, are to increase the pressure on Moscow, which is believed to hold most of the cards in the Polish situation, and to maintain the unity of the Western alliance. Reporters were told the administration is determined not to turn a crisis for the communist East into a crisis among the Western allies.

Considerable trouble and perhaps even outright obstruction at the NATO meeting is anticipated from the new Greek government of Prime Minister Andreas Papandreou. The Greek leader retracted his nation's support for the EEC statement Monday, which criticized Soviet "pressure" on Poland, and fired the deputy foreign minister who had agreed to it.

U.S. officials expressed confidence that a joint NATO statement would be adopted "one way or another," despite problems from Greece.

The United States and its allies have called on the Polish government to lift martial law, release those arrested and resume the dialogue with the labor organization Solidarity and the Catholic church.

Despite some promises and gestures, in the view of Washington officials, there is no evidence that the Warsaw regime is moving to meet those requirements.

Secretary of Defense Caspar W. Weinberger, speaking on Cable News Network's "Newsmaker--Saturday" program, said, "You can certainly say that the martial law has been successful at this point; breaking up all communication, breaking up all ability of people to travel; imposing the curfew of a very tight nature . . . and the result is that there does not seem to be a great deal of organized resistance left."

Weinberger added, however, "I don't think for a moment that the will of the Polish people has been broken or their desire to enjoy the fruits and benefits of freedom."

Philip Johnston, director of CARE, the humanitarian relief organization, was flying home from Warsaw yesterday carrying a message for Reagan from Gen. Wojciech Jaruzelski concerning a continuation of food shipments to the Polish people. Johnston, speaking to reporters in Paris, declined to give the precise substance of the message.

An earlier message from Jaruzelski was sent to Washington through U.S. Ambassador to Poland Francis J. Meehan. In the view of officials here, the message did not provide acceptable assurances from Jaruzelski that he will reverse his course on the home front.

When Haig goes on to Cairo and Jerusalem from the NATO meeting, he is unlikely to take with him any major new U.S. decisions about the Middle East peace process, according to State Department sources.

A round of policy discussions last week, including conferences with Ambassador to Egypt Alfred L. Atherton and Ambassador to Israel Samuel Lewis, did not result in a decision to name a special U.S. negotiator for the Palestinian autonomy talks or a firm decision on other U.S. initiatives to move them ahead, the sources said.

Atherton, who returned to Cairo late last week, conferred yesterday with Egyptian President Hosni Mubarak to discuss Haig's present thinking, principally about the lagging autonomy negotiations. Atherton said later that Haig "might have his own ideas" about the negotiations and "will also hear the viewpoints of the parties."

There is little expectation that Haig, during his visit to Jerusalem, will be able to reestablish implementation of the U.S.-Israeli agreement on strategic cooperation, which was suspended after Israel's annexation of the Golan Heights.

The State Department reiterated yesterday that the U.S.-Israeli agreement was suspended because "the spirit in which it had been signed had not been upheld." The statement expressed hope for "a restoration of a spirit of partnership which would include consideration by each of the broader policy interests of the other."

Among the matters to be considered in deciding the future course of the agreement, Weinberger said in the television interview, is "the continuation of the existence of those--as we believe--illegal conditions in the Golan Heights." He did not say, as a wire service account suggested, that Israel must revoke its annexation in order to restore the strategic agreement.