Lemma 2
Tag 0259, permanent. Cite it as [Bourbaki, Tag 0259].
Théories spectrales, chapter I, § 1. Spectres et caractères
Let (xλ)λ∈Λ be a family of pairwise commuting elements of A. The full subalgebra generated by (xλ) is the set of elements of the form R((xλ)), where R∈K((Xλ)) runs through the set of rational fractions in which the family (xλ) is substitutable.
Let B be the full subalgebra of A generated by the family (xλ), and let us denote by B1 the set of elements of the form R((xλ)), where R((Xλ)) is a rational fraction in which (xλ) can be substituted. Explicitly, B1 is the set of elements of A of the form P((xλ))Q((xλ))−1, where P,Q∈K[(Xλ)] and Q((xλ)) is invertible in A. The set B1 is a unital subalgebra of A containing the family (xλ). It is a full subalgebra: if P((xλ))Q((xλ))−1 is invertible in A, then P((xλ)) is invertible in A and the inverse Q((xλ))P((xλ))−1 of P((xλ))Q((xλ))−1 belongs to B1. Hence B⊂B1. On the other hand, if P,Q∈K[(Xλ)], and if Q((xλ)) is invertible in A, then P((xλ))∈B and Q((xλ))∈B, hence Q((xλ))−1∈B and P((xλ))Q((xλ))−1∈B, hence B1⊂B.
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.
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