Let
(*)
j=1∑nαijξj=βi(1≤i≤m)
be a system of m linear equations in n unknowns over a commutative ring A. Let xj (1≤j≤n) be the columns of the matrix X=(αij) of this system and y=(βi); suppose that in X all the minors of order >p are zero but that x1∧x2∧⋯∧xp=0. For the system (*) to have a solution, it is necessary that x1∧x2∧⋯∧xp∧y=0. Conversely, if this condition holds, there exist n+1 elements ξj (1≤j≤n+1) of A such that ξn+1=0 and
j=1∑nαijξj=βiξn+1(1≤i≤m).