Let M be a smooth manifold and let x be a point in M. Let T < sub > x </ sub > M be the tangent space at x.

Let M be a smooth manifold and let x be a point in M. Let I < sub > x </ sub > be the ideal of all functions in C < sup >∞</ sup >( M ) vanishing at x, and let I < sub > x </ sub >< sup > 2 </ sup > be the set of functions of the form, where f < sub > i </ sub >, g < sub > i </ sub > ∈ I < sub > x </ sub >.

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