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The Bell number $B_n$ counts all set partitions of an $n$-element finite set, with no restriction on the number of blocks of a set partition. Summing the Stirling numbers of the second kind gives $B_n={\sum }_{k=0}^{n}S(n,k)$. The first five values, for $n=0,1,2,3,4$, are $1,1,2,5,15$. In particular, $B_4=1+7+6+1=15$. ^[ref]

For nonnegative integers $n,k$, the Stirling number of the second kindcounts the set partitions of an $n$-element finite set into exactly $k$ unlabelled blocks of a set partition. Set $S(0,0)=1$, $S(n,0)=0$ for $n>0$, and $S(n,k)=0$ for $k>n$. Also $S(n,1)=S(n,n)=1$ for $n\ge 1$. Grassl and Levin develop these counts through explicit set partitions and a recurrence relation. ^[ref]

Insert one distinguished element. For $n\ge 1$ and $1\le k\le n$, the Stirling numbers of the second kind obeyProof outline. Inspect the block of a set partition containing $n$. If it contains another element, removing $n$ leaves a set partition into $k$ blocks of a set partition; conversely, insert $n$ into any of those $k$ blocks of a set partition. If $n$ is alone, remove its singleton set and obtain a set partition into $k-1$ blocks of a set partition. The cases cannot overlap, and deletion reverses each construction. This explains the factor $k$ even though the blocks of a set partition have no names. ^[ref]

For $n=4,k=2$, start with the three two-block set partitions of $\{1,2,3\}$. Inserting $4$ into either block of a set partition gives six possibilities. The remaining possibility is $\{\{1,2,3\},\{4\}\}$, obtained by making $4$ a singleton set. Hence $S(4,2)=2\cdot 3+1=7$. The seven set partitions in the diagram comprise four with sizes $3+1$ and three with sizes $2+2$; this grouping by sizes independently gives $4+3=7$.

Three different counting questions. The binomial coefficient $\left(\genfrac{}{}{0ex}{}{n}{k}\right)$ selects one $k$-element subset. The Stirling number of the second kind $S(n,k)$ groups all $n$ distinct elements into $k$ nonempty unnamed blocks of a set partition. The power $k^n$ counts all functions to a specified $k$-element finite set, allowing some destination labels to go unused. At $n=4,k=2$, these counts are respectively $6$, $7$, and $16$. Choosing two people, making two unnamed nonempty teams, and assigning each person a red or blue label are different tasks.

When the destinations have labels. For fixed finite sets $X,Y$ of sizes $n,k$, respectively, the number of surjective functions $X\to Y$ isHere every element of $Y$ must be used. Each surjective function gives a set partition of $X$ into its nonempty preimages $f^{-1}(\{y\})$. Conversely, assign the $k$ distinct destination labels to the $k$ blocks of a set partition in $k!$ ways, where $k!$ is a factorial. For two labelled teams of four people this gives $2!\cdot 7=14$: of the $2^4=16$ assignments, exactly two use only one label. Dividing arbitrary function counts by $k!$ fails in general because unused labels can be permuted without changing a function. For example, $3^4/3!=13.5$ cannot count set partitions. The empty-to-empty function is a surjection, consistent with $0!S(0,0)=1$. Stanley gives the bijection underlying this qualification.^[ref]

For example, the inclusion-exclusion principle counts the surjections from four elements to three labelled destinations as $3^4-3\cdot 2^4+3\cdot 1^4=36$. Thus $S(4,3)=36/3!=6$. An independent check chooses the only two-element block of a set partition in $\left(\genfrac{}{}{0ex}{}{4}{2}\right)=6$ ways; the other two elements form singleton sets.

Why these numbers also occur in algebra. Classifying all functions to an $m$-element finite set by the size $k$ of their image givesFor a fixed set partition, the falling factorial $(m{)}_k$ counts assignments of distinct labels to its $k$ blocks of a set partition, and is zero when $k>m$. At $n=3,m=4$, this reads $64=1\cdot 4+3\cdot 12+1\cdot 24$. Replacing $m$ by $x$ yields a polynomial identity: both sides agree at every nonnegative integer. Thus the Stirling numbers of the second kind translate powers into falling factorials. Grouping by equal values turns a counting rule into an algebraic change of coordinates. Summing $S(n,k)$ without destination labels instead gives the Bell number.