[guided]The goal of this step is to show that no nontrivial $K$-linear combination of the products $e_i f_j$ equals zero. The argument applies linear independence at two levels of the tower, in sequence.
**Setup.** Suppose there exist scalars $a_{ij} \in K$ (indexed by $1 \le i \le m$, $1 \le j \le n$) such that
\begin{align*}
\sum_{i=1}^{m} \sum_{j=1}^{n} a_{ij} \, (e_i f_j) = 0.
\end{align*}
We want to prove that every $a_{ij}$ is zero.
**First layer: exploit independence of the $f_j$ over $M$.** The key idea is to rewrite the left-hand side as an $M$-linear combination of the $f_j$, so that we can invoke their independence over $M$. For each $j$, define
\begin{align*}
c_j := \sum_{i=1}^{m} a_{ij} \, e_i.
\end{align*}
Each $c_j$ is an element of $M$: the scalars $a_{ij}$ lie in $K \subset M$, the elements $e_i$ lie in $M$, and $M$ is a field (hence closed under addition and multiplication). Regrouping the double sum by the index $j$:
\begin{align*}
0 = \sum_{i=1}^{m} \sum_{j=1}^{n} a_{ij} \, (e_i f_j) = \sum_{j=1}^{n} \left(\sum_{i=1}^{m} a_{ij} \, e_i\right) f_j = \sum_{j=1}^{n} c_j \, f_j.
\end{align*}
This is now an $M$-linear combination of $\{f_1, \ldots, f_n\}$ equal to zero. Since $\{f_1, \ldots, f_n\}$ is an $M$-basis of $L$, it is in particular linearly independent over $M$. Therefore $c_j = 0$ for every $j \in \{1, \ldots, n\}$.
Why must we argue in this order — first applying independence of the $f_j$ and then of the $e_i$? Because the $f_j$ live in $L$ and are independent over $M$, not over $K$. We cannot directly apply independence of the $e_i$ without first isolating the coefficient of each $f_j$. The regrouping step converts a single relation in $L$ (involving all $mn$ products) into $n$ separate relations in $M$ (each involving only the $m$ elements $e_i$).
**Second layer: exploit independence of the $e_i$ over $K$.** For each fixed $j$, the equation $c_j = 0$ reads
\begin{align*}
\sum_{i=1}^{m} a_{ij} \, e_i = 0
\end{align*}
with all $a_{ij} \in K$. This is a $K$-linear combination of $\{e_1, \ldots, e_m\}$ equal to zero. Since $\{e_1, \ldots, e_m\}$ is a $K$-basis of $M$, it is linearly independent over $K$. Therefore $a_{ij} = 0$ for every $i \in \{1, \ldots, m\}$.
Since this holds for every $j \in \{1, \ldots, n\}$, we have $a_{ij} = 0$ for all $i$ and $j$. The set $\{e_i f_j : 1 \le i \le m, \, 1 \le j \le n\}$ is therefore linearly independent over $K$.
The structure of this argument — group by one basis, apply independence, then apply independence of the other basis — is characteristic of proofs involving iterated extensions. It mirrors the spanning argument in the previous step, but runs "in reverse": the spanning argument builds up a representation (expand in the $f_j$, then expand each coefficient in the $e_i$), while the independence argument tears one down (group by the $f_j$, force their coefficients to vanish, then force each coefficient's components to vanish).[/guided]