Write for the dual space. Define . For fixed , this is a linear functional on ; evaluation is also linear in , so is a linear map. If , extend to a basis and take its first coordinate linear functional ; then . Thus is injective. A dual basis has the same number of elements as the original basis, so . The rank-nullity theorem now makes an linear isomorphism.
The annihilator of a vector subspace of a linear subspace is
Extend a basis of to a basis of , with dual basis . A linear functional belongs to exactly when its first coordinates in this dual basis vanish. Hence has basis , proving
The dual map is ; here this is the algebraic dual map, denoted in the source. If , then . Consequently . Moreover,
because coordinate linear functionals separate vectors. This proves , including the requested second inclusion. Taking dimensions gives
The first inclusion has equal dimensions on both sides, so
For a matrix representing , the matrix of in the corresponding dual bases is : its entry is . Thus the column rank of is the row rank of , while the column rank of is . Applying the established equality to these two linear maps proves row rank equals column rank over every field.

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