Subtract corresponding entries in the two matrices:
Both matrices have shape , so this subtraction is defined.
Using row-column matrix multiplication, the second row of the first matrix is . Therefore
The row-column product is the dot product , giving . Its shape is .
The first matrix product gives the column . Its product with the final row is an outer product, not a scalar:
Row reduction, or the cofactor formula for a matrix inverse, gives
Multiplying by the right-hand-side column gives, at ,
For general , the coefficient matrix has determinant . Thus other parameter values give a unique solution. If , subtracting the first equation from the second gives , while subtracting it from the third gives , a contradiction. If , subtraction gives and , again inconsistent. Hence

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