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Rotation matrices in two and three dimensions
A rotation about the origin is a linear transformation that preserves lengths and angles while preserving orientation.
In two dimensions, rotating counterclockwise by angle $\theta$ is represented by
$$R(\theta)= \begin{bmatrix} \cos\theta&-\sin\theta\ \sin\theta&\cos\theta \end{bmatrix}.$$
Orthogonal matrices
A rotation matrix $R$ satisfies
$$R^TR=I,$$
so
$$R^{-1}=R^T.$$
Its determinant is
$$\det R=1,$$
distinguishing rotations from reflections, which can also preserve lengths but reverse orientation.
Three-dimensional rotations
In three dimensions, rotations can be represented by $3\times3$ orthogonal matrices with determinant one.
Rotations about the coordinate axes have simple matrix forms, but a general orientation can be obtained by composing several rotations.
Composition is order-dependent
Matrix multiplication represents composition. In three dimensions,
$$R_1R_2\ne R_2R_1$$
in general, so applying rotations in a different order can produce a different final orientation.
Rotation matrices provide a direct linear-algebra representation of orientation but use nine components to encode only three rotational degrees of freedom.