Let be finite-dimensional commutative algebras, let and be ideals, and let be a surjective algebra homomorphism. The ideals need not have identities. Then gives a bijection between the primitive idempotents of lying in with nonzero image and the primitive idempotents of .
Decompose into its commutative Artinian local rings , with identities . Each is either all of , in which case , or a proper ideal and therefore a nilpotent ideal. The sum of the latter ideals is nilpotent, so its image contributes no idempotents. Each nonzero has local corner algebra , a quotient of , so is primitive. These idempotents are orthogonal, and the remaining part of is nilpotent; hence they are exactly its primitive idempotents. This statement does not require the entire kernel of to be nilpotent.

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