The dual space consists of the linear functionals on the original vector space, with addition and scalar multiplication defined pointwise:
The dual map acts by function composition with :
For , its value is . The composite is a linear functional because both and are linear maps. Moreover , so the dual map is itself a linear map. Its direction is reversed because a measurement on the output of becomes a measurement on its input.
The annihilator of a vector subspace consists of the linear functionals that vanish on every element of that vector subspace:
For the dimension identity, choose a basis of and use basis extension to obtain for . A linear functional is determined by its values on these basis vectors. Belonging to the annihilator of a vector subspace sets its first values to zero and leaves its last values arbitrary. Equivalently the last elements of the dual basis form a basis of .
For a linear functional , the definition of the dual map gives
Thus the kernel of a linear map is precisely the annihilator of a vector subspace
Write , and . The rank-nullity theorem, the dimension formula for an annihilator of a vector subspace, and give
Applying the same dimension formula in gives
Finally, if and , then . Therefore . These are finite-dimensional vector subspaces of equal dimension, so inclusion is equality:
This is the dual image and kernel annihilator identity.

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