The dual space is
the vector space of linear functionals on . If is a basis of a finite-dimensional , define . Every has the unique expansion
so the dual basis proves
For , its annihilator of a vector subspace is
If is a basis of and is extended to a basis of , then
Consequently
If , this dimension is positive, giving a nonzero functional that vanishes on .
For a linear map , the dual map is
Now
so
Every vanishes on , hence
The two spaces have the same dimension, since
Thus
Let be the quotient map. Since is onto, is injective, and the preceding identity gives
Therefore
For the inclusion , the map is restriction to . It is onto and has kernel
The first isomorphism theorem now gives the other duals of a subspace and its quotient:
Suppose that were not surjective. Its image would be a proper subspace of , so there would be a nonzero functional
vanishing on . Then
for every , contradicting the linear independence of the . Hence the surjectivity of independent linear functionals gives
Let and suppose . Define
This is well-defined: if , then , so . It is linear, and surjectivity of means it is defined on all of . Thus there are scalars such that . Therefore
and hence

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