Let
be a
field, and let
be an
-dimensional
-vector space,
endowed with a
basis
,
and let
be an
-dimensional
-vector space, endowed with of a basis
.
Let
-
be a
linear mapping
with the
describing matrix
.
Let
be a
field extension.
Then the linear mapping
-
given by
extension of scalars
is also described by the matrix

, considered over

, with respect to the bases

of

, and

of

.