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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