Example 2
Tag 0079, permanent. Cite it as [Bourbaki, Tag 0079].
Algebra, VIII, p. 104, § 6. Morita Equivalence of Modules and Algebras
Denote by , and the sets of two-sided ideals of A, two-sided ideals of B, and -sub-bimodules of P, respectively.
a) The mapping is an isomorphism of ordered sets from to ; the inverse isomorphism sends an -sub-bimodule of P to the two-sided ideal of B consisting of the elements such that .
b) The mapping is an isomorphism of ordered sets from to ; the inverse isomorphism sends an -sub-bimodule of P to the two-sided ideal of A consisting of the elements such that .
Indeed, let J be a left ideal of B and PJ. Then is an A-submodule of P and, by Example 1, the ideal J consists of the elements of B such that . Moreover, is an -sub-bimodule of P if and only if J is a two-sided ideal of B. Thus a) follows from loc. cit.
Assertion b) follows from assertion a) applied to the invertible -bimodule P.
Bourbaki sets the proof directly after the statement, and the corpus does not separate them, so what is above is the statement and its proof together.