The Stirling numbers of the second kind, denoted as \( S(n, k) \), are a set of combinatorial numbers that count the ways to partition a set of \( n \) objects into \( k \) non-empty subsets. In other words, \( S(n, k) \) gives the number of different ways to group \( n \) distinct items into \( k \) groups, where groups can have different sizes but cannot be empty.

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For nonnegative integers , the Stirling number of the second kind
counts the set partitions of an -element finite set into exactly unlabelled blocks of a set partition. Set , for , and for . Also for . Grassl and Levin develop these counts through explicit set partitions and a recurrence relation. [ref]
Insert one distinguished element. For and , the Stirling numbers of the second kind obey
Proof outline. Inspect the block of a set partition containing . If it contains another element, removing leaves a set partition into blocks of a set partition; conversely, insert into any of those blocks of a set partition. If is alone, remove its singleton set and obtain a set partition into blocks of a set partition. The cases cannot overlap, and deletion reverses each construction. This explains the factor even though the blocks of a set partition have no names. [ref]
For , start with the three two-block set partitions of . Inserting into either block of a set partition gives six possibilities. The remaining possibility is , obtained by making a singleton set. Hence . The seven set partitions in the diagram comprise four with sizes and three with sizes ; this grouping by sizes independently gives .
Figure 1.
Exact construction of all seven two-block set partitions of : six insert into an existing block of a set partition, and one creates a singleton set
. Details.
Three different counting questions. The binomial coefficient selects one -element subset. The Stirling number of the second kind groups all distinct elements into nonempty unnamed blocks of a set partition. The power counts all functions to a specified -element finite set, allowing some destination labels to go unused. At , these counts are respectively , , and . 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 of sizes , respectively, the number of surjective functions is
Here every element of must be used. Each surjective function gives a set partition of into its nonempty preimages . Conversely, assign the distinct destination labels to the blocks of a set partition in ways, where is a factorial. For two labelled teams of four people this gives : of the assignments, exactly two use only one label. Dividing arbitrary function counts by fails in general because unused labels can be permuted without changing a function. For example, cannot count set partitions. The empty-to-empty function is a surjection, consistent with . 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 . Thus . An independent check chooses the only two-element block of a set partition in ways; the other two elements form singleton sets.
Why these numbers also occur in algebra. Classifying all functions to an -element finite set by the size of their image gives
For a fixed set partition, the falling factorial counts assignments of distinct labels to its blocks of a set partition, and is zero when . At , this reads . Replacing by 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 without destination labels instead gives the Bell number.