The algebraic dual space is , the vector space of linear functionals. For an ordered basis , define the dual basis by , equivalently . Every functional satisfies , proving spanning. Evaluating a zero linear combination on each forces every coefficient to vanish, proving independence.
For a linear map , its dual map is , . Suppose the matrix of satisfies . ThenThese are the th coordinates of in the dual basis, so the dual matrix is . For complex vector spaces this is still an ordinary transpose, because the algebraic dual uses linear functionals, not conjugate-linear ones.
To prove equality of ranks directly, consists precisely of functionals on vanishing on , its annihilator. A basis of the image extends to a basis of ; such functionals have zero values on the image basis and arbitrary values on the remaining vectors. Thus . The rank-nullity theorem givesFinally, if is invertible, for every the two compositions give and . Hence the two dual maps are mutual inverses and
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