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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