In three dimensions, the vector transformation rule is written as

where
.
In two dimensions, this transformation rule is the familiar

In matrix form,

Since we are using sines, the direction of measurement of
is required. In this case, it is measured counterclockwise.
In three dimensions, the second-order tensor transformation rule is written as

where
.
The Cauchy stress
is a symmetric second-order tensor. In two dimensions, the transformation rule for stress is then written as

In matrix form,

Since we are using sines, the direction of measurement of
is required. In this case, it is measured counterclockwise.