For vertical shear transformation, the matrix element M11 contains the horizontal shear component, and the element M21 contains the vertical shear component, as follows:

                          Ú                         ¿
                          ³   1     -tan (theta)  0 ³
[ x' y' 1 ] = [ x y 1 ] * ³   0           1       0 ³
                          ³   0           0       1 ³
                          À                         Ù

For horizontal shear transformation, the matrix element M21 contains the horizontal shear component, and the matrix element M22 contains the vertical shear component, as follows:

                          Ú                    ¿
                          ³   1           0  0 ³
[ x' y' 1 ] = [ x y 1 ] * ³  -tan theta   1  0 ³
                          ³   0           0  1 ³
                          À                    Ù