Let  be a
field,
let
 be a
field,
let  denote an
 denote an
 -dimensional
-dimensional
 -vector space
with a 
basis
-vector space
with a 
basis
 ,
and let
,
and let  be an
 be an  -dimensional vector space with a basis
-dimensional vector space with a basis
 .
Let
.
Let  and
 and  be the corresponding
dual bases.
Let
 be the corresponding
dual bases.
Let
-    
be a
linear mapping,
and suppose that it is described by the
 -matrix
-matrix
-   
with respect to the given bases.  
 Then the
dual mapping
-    
is described by the
transposed matrix
 with respect to the dual bases of
 with respect to the dual bases of

 and  

.