The annihilator of a vector subspace is
Choose a basis of and extend it to a basis of . In the dual basis, precisely span . Therefore
The canonical restriction linear transformation
has kernel of a linear map . It is surjective: extend any linear functional on by assigning arbitrary values, for instance zero, to the additional basis vectors. The First isomorphism theorem for vector spaces gives the explicit linear isomorphism
It is natural because the displayed map itself makes no basis choice; a basis was used only to prove surjectivity. In particular, is canonically a quotient vector space of , rather than canonically a subspace of .
If and , then . Thus , using the annihilator of a vector subspace.
Conversely, let vanish on the kernel of a linear map . Define a linear functional on by . This is well-defined: implies , so . Extend to a linear functional on , using the extension argument from part (i). Then , proving
The dimension formula from part (i) and the rank-nullity theorem now give
To deduce the eigenvalue statement, apply this equality of rank of a linear map to . Its dual map is , so their kernel of a linear map dimensions agree. Thus the same are eigenvalues, with the same geometric multiplicities.
For algebraic multiplicities as well, part (a)(iii) gives
so equality of rank applies to every power. Hence
After extending to a field where the characteristic polynomials split, take . These kernel of a linear map spaces are the generalized eigenspaces; the primary decomposition theorem for linear maps identifies their dimensions with the algebraic multiplicities. The same proof works over the original field for every eigenvalue in it. We obtain
In fact the argument also includes the zero eigenvalue.

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