Let \(f:\vs{V} \to \vs{W}\) be a mapping between two vector spaces \(\vs{V}\) and \(\vs{W}\) over \(F\).
Suppose \(S_1: \vec{v}_1, \vec{v}_2, \dots, \vec{v}_n\) is a basis for \(\vs{V}\), and \(S_2: \vec{w}_1, \vec{w}_2, \cdots \vec{w}_m\) is a basis for \(\vs{W}\).
Then, for \(j = 1,2, \dots, n\),
\[f(\vec{v}_j) = a_{1j} \vec{w}_1 + a_{2j} \vec{w}_2 + \cdots + a_{mj} \vec{w}_m\]
for scalars \(a_{ij}\), with \(i = 1,2, \dots, m\), \(j=1,2, \dots, n\), then the matrix
\[A = \qty[a_{ij}]\]
is the matrix of \(f\) with respect to the bases \(S_1\) and \(S_2\).