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For a linear map $T:V\to W$, the dual map $T^{\ast }:W^{\ast }\to V^{\ast }$ sends a linear functional $\phi$ on the output space to the input measurement $T^{\ast }(\phi )=\phi \circ T$. It reverses direction because a measurement of the output can be evaluated on an input by first applying $T$:For $T(x,y)=(x+y,2y)$ and $\phi (u,v)=2u-v$, the input measurement is $T^{\ast }\phi (x,y)=2(x+y)-2y=2x$. The output measurement ignores the part of this transformation contributed by $y$.

If $T$ has matrix $A$ in specified bases, a row representing $\phi$ changes to $\ell A$. Storing the coefficients of a linear functional as a column in the corresponding dual basis gives $A^T{\ell }^T$, explaining why the transpose of a linear map is represented by the matrix transpose. This algebraic operation uses no inner product; it agrees with a matrix transpose even over the complex numbers, rather than automatically introducing complex conjugation. The adjoint operator is defined using an inner product and is a different construction. ^[ref].

In finite dimension, the kernel and image of the dual map are described by annihilators of vector subspaces: