Reflection across a subspace S decomposes every vector into a component inside S and a component in S⊥. The component in S is preserved, while the component in S⊥ is negated. This gives the reflection matrix R = 2P − I, where P is the orthogonal projection matrix onto S.
Reflection is easiest to understand through orthogonal decomposition.
The final section compares two common conventions: projecting onto the fixed subspace S, or projecting onto its orthogonal complement S⊥.
Since Pv = v∥, the perpendicular component is v − Pv. Reflection keeps v∥ and subtracts v⊥, so the reflected vector is Pv − (v − Pv) = (2P − I)v.
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The determinant sign depends on how many independent directions are negated. In ℝ³, reflection across a line preserves one direction and negates two directions, so orientation is preserved and det(R) = 1. Reflection across a plane preserves two directions and negates one direction, so orientation is reversed and det(R) = −1.