I have the following theorem:

Theorem 3.12. Let A be an m n matrix. Then the dimension of its row
space is equal to the dimension of its column space.

And the following proof is given:

Proof. Suppose that $lbrace v_1,v_2,dots,v_krbrace$ is a basis for the column space of $A$. Then each column of $A$ can be expressed as a linear combination of these vectors; suppose that the $i$-th column $c_i$ is given by $$c_i = gamma_{1i}v_1+gamma_{2i}v_2+dots+gamma_{ki}v_k$$ Now form two matrices as follows: $B$ is an $mtimes k$ matrix whose columns are the basis vectors $v_i$, while $C=(gamma_{ij})$ is a $ktimes n$ matrix whose $i$-th column contains the coefficients $gamma_{1i},gamma_{2i,}dots,gamma_{ki}$. It then follows$^7$ that $A=BC$.

However, we can also view the product $A= BC$ as expressing the rows of $A$ as a linear combination of the rows of $C$ with the $i$-th row of $B$ giving the coefficients for the linear combination that determines the $i$-th row of $A$. Therefore, the rows of $C$ are a spanning set for the row space of $A$, and so the dimension of the row space of $A$ is at most $k$. We conclude that: $$dim(operatorname{rowsp}(A))leqdim(operatorname{colsp}(A))$$
Applying the same argument to $A^t$, we conclude that:$$dim(operatorname{colsp}(A))leqdim(operatorname{rowsp}(A))$$and hence these values are equal

However, I am finding this proof impossible to follow and understand. Can someone please offer an alternative proof or explain what this proof is saying?

Thank you.

You can consideradas the next explanation also for the fact that the row dimensión of a Matrix equals the column dimensión of a matrix. For that I will use what it's called the rank of a Matrix.

The rank $r$ of a Matrix can be defines as the number of non-zero singular values of the Matrix, So applying the singular value decomposition of the matrix, we get $A=USigma V^T$. This implies that the range $dim(R(A))=r$, as the range of a is spanned by the first r columns of U. We know that the range of A is defined as the subspace spanned by the columns of A, so the dimension of it will be r.

If we take the transpose of the Matrix and compute it's svd, we ser that $A^T=VSigma^T U^T$, and as the Sigma Matrix remains the same number of non-zero elements as the one for A, the rank of this Matrix will still be r. So as done for A, the dimension for the range of $A^T$ is equal to r too, but as the range of $A^T$ id the row space of A, we conclude that the dimension for both spaces must be the same and equal to the range of the Matrix A.

Sorry to revive an old thread. The reason I'm adding a new answer, with the same proof structure as the quoted proof, is just because I struggled too with this, and thought that writing a detailed formal proof would help me (and hopefully others) understand the proof step by step. Any feedback is welcome.

Anyway, here is the proof.

Proof

Let $Ainmathcal{M}_{mtimes n}(mathbb{K})$, where $mathbb{K}$ is any field. Let ${boldsymbol{v^1},ldots, boldsymbol{v^k} }$ be a basis of the column space of $A$, where $kin{1,ldots,n}$. $boldsymbol{v^i}$ is a vector in $mathbb{K}^m$ (the vector space of $m$-tuples with entries in $mathbb{K}$) for all $iin{1,ldots,k}$. Thus each column in $A$ can be expressed as a linear combination of $boldsymbol{v^1},ldots,boldsymbol{v^k}$. That is, for every $jin{1,ldots,n}$ there exist unique coefficients $lambda_{1j},ldots,lambda_{nj}inmathbb{K}$ such that
$$
forall jin{1,ldots,n}qquad boldsymbol{u^j} = sum_{ell=1}^{k} lambda_{ell j} boldsymbol{v^ell},,
$$
where $boldsymbol{u^j}$ denotes the $j$-th column in $A$.

Let $Binmathcal{M}_{mtimes k}(mathbb{K})$ be the matrix with such vectors as columns:
$$
B =
begin{pmatrix}
vert & & vert \
boldsymbol{v^1} & cdots & boldsymbol{v^k} \
vert & & vert
end{pmatrix},.
$$
Let $[s]$ denote ${1,ldots,s}$ for all $sinmathbb{N}$. Let $Cinmathcal{M}_{ktimes n}(mathbb{K})$ be the matrix with the aforementioned coefficients:
$$
C = (lambda_{ij})_{(i,j)in[k]times[n]} =
begin{pmatrix}
lambda_{11} & cdots & lambda_{1n} \
vdots & ddots & vdots \
lambda_{k1} & cdots & lambda_{kn}
end{pmatrix},.
$$

Now consider the matrix product $BCinmathcal{M}_{mtimes n}(mathbb{K})$. Let $(bc)_{ij}$, $b_{ij}$ and $c_{ij}$ denote the $(i,j)$-th element of $BC$, $B$ and $C$ respectively. By definition of matrix product,
begin{equation}tag{1}label{foo}
(bc)_{ij} = sum_{ell=1}^{k} b_{iell}c_{ell j} qquadforall (i,j)in[m]times[n],.
end{equation}
Let us consider the $j$-th column of $BC$ for an arbitrary $jin[n]$. Let $v^ell_i$ denote the $i$-th component of $boldsymbol{v^ell}$ for all $ellin[k]$ and for all $iin[m]$.
begin{multline*}
left((bc)_{ij}right)_{iin[m]} = left( sum_{ell=1}^{k} b_{iell}c_{ell j} right)_{iin[m]} =
begin{pmatrix}
sum_{ell=1}^{k} b_{1ell}c_{ell j} \
vdots \
sum_{ell=1}^{k} b_{mell}c_{ell j}
end{pmatrix} = \
%
=
begin{pmatrix}
sum_{ell=1}^{k} v^ell_1cdotlambda_{ell j} \
vdots \
sum_{ell=1}^{k} v^ell_mcdotlambda_{ell j}
end{pmatrix} = sum_{ell=1}^k lambda_{ell j} %
begin{pmatrix}
v^ell_1 \
vdots \
v^ell_m
end{pmatrix} = sum_{ell=1}^{k} lambda_{ell j}boldsymbol{v^ell} = boldsymbol{u^j},.
end{multline*}
Thus, the columns of $BC$ are the columns of $A$. Ergo, $A=BC$.

On the other hand, let us consider the $i$-th row of $A$, denoted by $boldsymbol{r^i}$. That is,
$$
boldsymbol{r^i} = (a_{ij})_{jin[n]} qquad forall iin[m],.
$$
Again, by the definition of matrix multiplication,
$$
a_{ij} = sum_{ell=1}^{k} b_{iell}c_{ell j} qquadforall (i,j)in[m]times[n]
$$
(this is the same equation found in eq. eqref{foo}). Thus,
begin{multline}tag{2}label{rows}
boldsymbol{r^i} = left(sum_{ell=1}^{k} b_{iell}c_{ell j} right)_{jin[n]} =
begin{pmatrix}
sum_{ell=1}^{k} b_{iell}c_{ell 1} & cdots & sum_{ell=1}^{k} b_{iell}c_{ell n}
end{pmatrix} = \
=
begin{pmatrix}
sum_{ell=1}^{k} v^ell_icdotlambda_{ell 1} & cdots & sum_{ell=1}^{k} v^ell_icdotlambda_{ell n},.
end{pmatrix}
end{multline}
Now, let $boldsymbol{Lambda^ell}$ be the $ell$-th row of $C$ for all $ellin[k]$, as a row vector:
begin{equation*}
boldsymbol{Lambda^ell} =
begin{pmatrix}
lambda_{ell 1} & cdots & lambda_{ell n},.
end{pmatrix}
end{equation*}
Thus, with the same notation as before, ${Lambda^ell_i} = lambda_{ell i}$ for all $iin[n]$. Also, let $mu_{i ell}$ denote $v^ell_i$ for all $iin[m]$ and for all $ellin[k]$---this is merely a change of notation to remark the fact that $v^ell_i$ can be seen as ``coefficients''. Thus, continuing to develop equation eqref{rows}, we get
begin{multline*}
boldsymbol{r^i} =
begin{pmatrix}
sum_{ell=1}^{k} mu_{iell}cdotLambda^ell_1 & cdots & sum_{ell=1}^{k} mu_{iell}cdotLambda^ell_n
end{pmatrix} = \
=
sum_{ell=1}^k mu_{iell}
begin{pmatrix}
Lambda^ell_1 & cdots & Lambda^ell_n
end{pmatrix} =
sum_{ell=1}^k mu_{iell} boldsymbol{Lambda^ell},.
end{multline*}

Therefore, the rows of $A$ (i.e., $boldsymbol{r^i}$) are linear combinations of the rows of $C$ (i.e., $boldsymbol{Lambda^ell}$). Thus, we necessarily have
$$
mathrm{rowsp} A subseteq mathrm{rowsp} C implies dim (mathrm{rowsp} A) le dim (mathrm{rowsp} C),.
$$
Since $C$ has $k$ rows, its row space can have at most dimension $k$, which is the dimension of $mathrm{colsp} A$ (by hypothesis):
$$
dim(mathrm{rowsp} C) le k = dim(mathrm{colsp} A),.
$$
Combining both inequalities, we have
$$
dim (mathrm{rowsp} A) le dim (mathrm{colsp} A),.
$$

Applying this whole argument again on $A^mathrm{t}$,
$$
dim (mathrm{rowsp} A^mathrm{t}) le dim (mathrm{colsp} A^mathrm{t}) iff dim (mathrm{colsp} A) le dim (mathrm{rowsp} A),.
$$
Since we have both $dim (mathrm{rowsp} A) le dim (mathrm{colsp} A)$ and $dim (mathrm{colsp} A) le dim (mathrm{rowsp} A)$, we conclude that
$$
dim (mathrm{colsp} A) = dim (mathrm{rowsp} A),. quad square
$$