Sei ${\displaystyle {}R=K[X_{1},\ldots ,X_{n}]/{\mathfrak {b}}}$ und sei ${\displaystyle {}{\mathfrak {m}}={\left(X_{1},\ldots ,X_{n}\right)}}$. Wir setzen

${\displaystyle \varphi \colon K[T_{1},\ldots ,T_{n}]\longrightarrow \operatorname {Gr} _{\mathfrak {m}}R,\,T_{i}\longmapsto {\tilde {X}}_{i},}$

wobei ${\displaystyle {}{\tilde {X}}_{i}}$ die Restklasse von ${\displaystyle {}X_{i}}$ modulo ${\displaystyle {}{\mathfrak {m}}^{2}}$ bezeichnet. Sei ${\displaystyle {}F\in {\mathfrak {b}}}$ mit der homogenen Zerlegung

${\displaystyle {}F=F_{d}+F_{d+1}+\cdots +F_{m}\in K[X_{1},\ldots ,X_{n}]\,.}$

${\displaystyle {}F_{d}(T_{1},\ldots ,T_{n})}$

${\displaystyle {}\varphi }$