Two matrices are equivalent when for invertible matrices and of the appropriate sizes. A change of basis in the codomain multiplies a matrix on the left, while a change of basis in the domain multiplies it on the right. Hence two matrices of the same linear map in two pairs of bases are equivalent.
Conversely, start with the map having matrix in the standard bases. Given , choose domain and codomain bases whose change-of-coordinate matrices produce and ; then represents the same map in those bases. This proves the equivalence.
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