I find difficulty to understand the proof of this theorem :
Theorem : Let $Y\subseteq\mathbb A^n$ be an affine variety. Let $Ρ\in Y$ be a point. Then $Y$ is nonsingular at $Ρ$ if and only if the local ring $\mathcal O_P$ is a regular local ring.
Let $P$ be the point $(a_1,\dots,a_n)$ in $\mathbb A^n,$ and let $\frak {a}$$=(x_1-a_1,\dots,x_n-a_n)$ be the corresponding maximal ideal in $A = k[x_1,\dots,x_n].$ We define a $\theta : A\longrightarrow k^n$ by $$\theta(f)=\left(\frac{\partial f}{\partial x_1},\dots,\frac{\partial f}{\partial x_n}\right).$$ So $\theta$ induce an isomorphism $\theta':\frak{a}/\frak{a}^2\longrightarrow$$k.$
Now let $\frak b$ be the ideal of $Y$ in $A,$ and let $f_1,\dots,f_n,$ be a set of generators of $\frak b.$ Then the rank of the Jacobian matrix $\left(\frac{\partial f_i}{\partial x_j}\right)_{i,j}$ is just the dimension of $\theta(\frak b)$ as a subspace of $k^n.$ Using the isomorphism $\theta'$ this is the same as the dimension of the subspace $\frak a^2+b/a^2$ of $\frak a/a^2,$ if $\frak m$ is the maximal ideal of $\mathcal{O}_Р,$ we have $$\frak m/m^2\cong a/(b+a^2).$$
I don't understand how I can use $\theta'$ to get $\dim_k \theta(\frak b)$$=\dim_k(\frak a^2+b/a^2)$ and why $$\frak m/m^2\cong a/(b+a^2).$$
Thank you for any help.