Let and . Extend a basis of the vector subspace to of , and let be its dual basis. Every linear functional is uniquely . It vanishes on exactly when . Thus the annihilator of a vector subspace has basis , and
To apply this to a matrix, regard its rows as elements of and let be their linear span. Elementary invertible row and column operations reduce a rank- matrix to a block identity , showing that . The equations require that every functional in vanish on . The canonical identification sends to evaluation : it is injective because coordinate functionals separate points, and is bijective by equal dimensions. Consequently the solution vector space is the annihilator of under this identification. The dimension formula just proved givesA basis of this kernel consists of exactly linearly independent solutions, and every solution is their linear combination.
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