The "only if" part is clear. For the "if" part, assume every simple (left) -module "comes from" a simple -module. Let be all the distinct simple -modules, and let , where are (necessarily distinct) simple -modules. If there is another simple -module not isomorphic to any , then, a composition factor of would give a simple -module not isomorphic to any , a contradiction. Thus, give all the distinct simple -modules. Each remains irreducible over and hence over the algebraic closure of . Therefore, each is absolutely irreducible, and we have proved that is a splitting field for .
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