For edge weights , form the out-LaplacianThe directed matrix-tree theorem states that the cofactor , obtained by deleting row and column , equals the sum of over directed spanning trees oriented towards .
Expand the determinant by permutations, and in each diagonal entry expand the sum of outgoing edge weights. A term chooses one outgoing edge at every vertex other than . If the resulting functional digraph contains a directed cycle, sign-reversing inclusion-exclusion over its cycles cancels the term. The surviving choices are precisely the acyclic ones; every vertex then reaches , so they are rooted directed spanning trees, each with positive sign and its product weight. This proves the theorem.
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