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The matrix ring consists of all $n\times n$ matrices over a ring $R$, using entrywise addition and matrix multiplication. Its identity element is the identity matrix. Even when $R$ is a commutative ring, this ring need not have commutative multiplication.

A ring is a set $R$ with two binary operations, addition and multiplication, satisfying three requirements. Under addition, $R$ is an abelian group: there is a zero, every element has an inverse element, and grouping or exchanging summands does not change the result. Multiplication is associative and has an identity element $1$, so $(ab)c=a(bc)$ and $1a=a1=a$. Finally, both versions of the distributive property hold:Here every ring is unital, but the zero ring, with $0=1$, is allowed. Commutativity of multiplication is an additional condition defining a commutative ring. These conventions agree with ^[ref].

The integers form a ring with their usual operations. The polynomial ring $\mathbb{Z}[X]$ is another: addition combines coefficients, while multiplication uses the distributive property. For example,The same rules justify symbolic calculations in both rings; this is why one definition can organize apparently different kinds of arithmetic. In every ring, $a0=0a=0$, and $a(-b)=-(ab)$. The first identity follows by distributing $a(0+0)$ and subtracting $a0$; the second follows by distributing $a(b+(-b))$. Thus familiar sign rules are consequences of the structure.

Order still matters in some rings. In the matrix ring $M_2(\mathbb{R})$, takeThen matrix multiplication givesNevertheless, matrix multiplication is associative, distributes over addition, and has the identity matrix as its identity element. This is a valid ring. On a column vector, $AB$ applies $B$ first and $A$ second: swapping coordinates before discarding the second coordinate differs from doing those actions in reverse. The failure of commutativity records a meaningful difference in function composition.