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A module isomorphism is a bijection of modules over the same ring preserving addition and scalar multiplication. Its inverse preserves these operations too. When a linear operator $T$ gives a vector space an $F[t]$-module structure by $t\cdot v=T(v)$, a module isomorphism is exactly an invertible linear map intertwining the two operators. This translates classification of modules into matrix similarity and rational canonical form.

The structure theorem for finitely generated modules over a principal ideal domain applies in particular to a Euclidean domain $R$: every finitely generated module has an isomorphismwith each $d_i$ nonzero and a nonunit. The rank of a free module $r$ and the invariant factors of a finitely generated module $d_i$ are unique up to multiplication by units; empty sums are allowed. This is the classification theorem being used, without a proof of that theorem.

The rational canonical form theorem states that for a linear operator $T$ on a finite-dimensional vector space over any field $F$, there are unique monic nonconstant polynomials $p_1\mid \cdots \mid p_k$ such that some basis givesHere, for $p(t)=t^d+a_{d-1}{t}^{d-1}+\cdots +a_0$, the companion matrix has ones on its subdiagonal and last column $(-a_0,\dots ,-a_{d-1}{)}^T$. The empty matrix covers a zero-dimensional space. Two linear operators have matrix similarity exactly when they have the same invariant factors of a linear operator.

For the proof, make $V$ an $F[t]$-module by $t\cdot v=T(v)$. It is a finitely generated module, since a vector-space basis also generates it as a module. It is a torsion module: the powers of $T$ have linear dependence in the finite-dimensional space ${\mathrm{End}}_F(V)$, so some nonzero polynomial annihilates every vector. Because $F[t]$ is a Euclidean domain, the classification theorem givesThere is no free summand, since a nonzero free module over $F[t]$ is not a torsion module. Choose monic generators of the ideals. On $F[t]/(p_i)$, the classes of $1,t,\dots ,t^{d_i-1}$ form an $F$-basis by polynomial division. Multiplication by $t$ is exactly $C(p_i)$ in that basis, proving existence. Uniqueness in the classification theorem proves uniqueness of the rational canonical form. Finally, an $F[t]$-module isomorphism is precisely an invertible $F$-linear map intertwining the operators, establishing the assertion about matrix similarity. In particular the characteristic polynomial is ${\prod }_i{p}_i$ and the minimal polynomial is $p_k$ for nonzero $V$.