Let  denote a 
field,
and let
 denote a 
field,
and let  denote an
 denote an
 -dimensional
vector space
with a 
basis
-dimensional
vector space
with a 
basis 
 .
Let
.
Let  be an
 be an  -dimensional vector space with a basis
-dimensional vector space with a basis
 ,
and let
,
and let
-    
and
-    
be the corresponding mappings. Let
-    
denote a
linear mapping
with
describing matrix 
 .
.  
 Then
-   
holds, that is, the diagram
-    
 
commutes. 
For a vector
 ,
we can compute
,
we can compute  by determining the coefficient tuple of
 by determining the coefficient tuple of  with respect to the basis
 with respect to the basis  , applying the matrix
, applying the matrix  and determining for the resulting
 and determining for the resulting  -tuple the corresponding vector with respect to
-tuple the corresponding vector with respect to  .
.