For , factor the matrix as
The determinant of a scalar multiple of an matrix gains the scalar's th power. Thus
The right side extends to a polynomial at : multiplying by removes all negative powers. Its value there is , since the leading coefficient of is . This equals , so the identity holds at zero with that interpretation.
For the relation between eigenvalues and the characteristic polynomial,
The first equivalence is the definition of an eigenvector; the others use the kernel of a linear map and the criterion for an invertible matrix to have nonzero determinant. Since has degree , the fundamental theorem of algebra gives roots over counted with multiplicity. The multiplicity of a root is its algebraic multiplicity, and the eigenspace is exactly ; its dimension is the geometric multiplicity, which need not equal the algebraic multiplicity.
Finally, factor over as , including repeated roots when . Substituting into this polynomial is valid because the resulting factors commute. If is an eigenvalue of , then
At least one factor must be zero, so its is an eigenvalue of and satisfies . Thus the reverse direction of this instance of the spectral mapping theorem is
This argument also covers , when the conclusion is that is singular and has eigenvalue zero.

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