Proceed by induction on . The zero-dimensional case has the empty orthonormal basis. In positive dimension, the fundamental theorem of algebra gives a root of the characteristic polynomial, hence a unit eigenvector of , say with eigenvalue . Part (ii) makes it an eigenvector of as well. Thus the line spanned by and its orthogonal complement are invariant under both operators by the introductory adjoint argument.
On , the restriction of is the adjoint of the restriction of , and the restrictions still commute. The restricted linear operator is therefore normal. By induction it has an orthonormal basis of eigenvectors. Adjoining proves an orthonormal eigenbasis exists for , establishing the finite-dimensional spectral theorem by construction.
For the final deduction, use this orthonormal basis and write . DefineThe real nonnegative diagonal entries make a Hermitian operator, and the modulus-one diagonal entries make a unitary operator. Both are diagonal in the same orthonormal basis, so they commute and even when . This proves the required factorization without assuming invertibility.
Conversely, if with , , and , then andThus is normal. Normality is equivalent to a commuting Hermitian–unitary factorization, with the Hermitian factor even selectable nonnegative. This is the polar decomposition with a unitary extension on the kernel.
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