Let A=[a]mn,B=[b]np. Let AB=[c]mp. Then from the definition of matrix product:
∀i∈[1,…,m],j∈[1,…,p]:cij=k=1∑naikbkj.
So, let (AB)t=[r]pm. The dimensions are correct, because AB is an m×p matrix, thus making (AB)t a p×m matrix. Thus: ∀i∈[1,…,m],j∈[1,…,p]:rij=∑k=1naikbkj. Now, let
BtAt=[s]mpThus:∀i∈[1,…,m],j∈[1,…,p]:rji=k=1∑nbkjaik.
As the underlying structure of A and B is a commutative ring, then aik∘bkj=bkj∘aik. Note the order of the indices in the term in the summation sign on the RHS of the above. They are reverse what they would normally be because we are multiplying the transposes together. Thus it can be seen that rji=sji and the result follows.