Let and be sequences of complex numbers such that for , and let the lower triangular matrices and be defined as
and
where the product over an empty set is 1. Then and are matrix inverses (Bhatnagar 1995, pp. 16-17).
This result simplifies to the Gould and Hsu matrix inversion formula when , to Carlitz's -analog for (Carlitz 1972), and specialized to Bressoud's matrix theorem (Bressoud 1983) for and (Bhatnagar 1995, p. 17).
The formula can also be extended to a summation theorem which generalizes Gosper's bibasic sum (Gasper and Rahman 1990, p. 240; Bhatnagar 1995, p. 19).