[proofplan]
We first verify that the two algebraic objects appearing in the statement are legitimate: the kernel is an ideal, so the quotient Lie algebra $\mathfrak g/\ker\varphi$ is defined, and the image is a Lie subalgebra of $\mathfrak h$. We then define the induced map on cosets by sending $x+\ker\varphi$ to $\varphi(x)$ and prove that this definition is independent of the representative. Finally, we check that the induced map is a bijective Lie algebra homomorphism and that its defining property forces uniqueness.
[/proofplan]
[step:Show that the kernel is an ideal of $\mathfrak g$]
Let
\begin{align*}
\ker\varphi := \{x \in \mathfrak g : \varphi(x)=0_{\mathfrak h}\}
\end{align*}
denote the kernel of $\varphi$. Since $\varphi$ is linear, $\ker\varphi$ is a linear subspace of $\mathfrak g$.
To prove that $\ker\varphi$ is an ideal, let $x \in \mathfrak g$ and $k_0 \in \ker\varphi$. Since $\varphi$ preserves Lie brackets,
\begin{align*}
\varphi([x,k_0]_{\mathfrak g})
=
[\varphi(x),\varphi(k_0)]_{\mathfrak h}
=
[\varphi(x),0_{\mathfrak h}]_{\mathfrak h}
=
0_{\mathfrak h}.
\end{align*}
Thus $[x,k_0]_{\mathfrak g} \in \ker\varphi$. Therefore $\ker\varphi$ is an ideal of $\mathfrak g$.
[guided]
We need the quotient $\mathfrak g/\ker\varphi$ to be a Lie algebra, and for that the kernel must be an ideal, not merely a linear subspace. Define
\begin{align*}
\ker\varphi := \{x \in \mathfrak g : \varphi(x)=0_{\mathfrak h}\}.
\end{align*}
Because $\varphi$ is a [linear map](/page/Linear%20Map) of $k$-vector spaces, its kernel is a linear subspace of $\mathfrak g$.
Now we verify the ideal condition. Let $x \in \mathfrak g$ be arbitrary and let $k_0 \in \ker\varphi$. The defining property of $k_0$ is $\varphi(k_0)=0_{\mathfrak h}$. Since $\varphi$ is a Lie algebra homomorphism, it preserves brackets, so
\begin{align*}
\varphi([x,k_0]_{\mathfrak g})
=
[\varphi(x),\varphi(k_0)]_{\mathfrak h}.
\end{align*}
Substituting $\varphi(k_0)=0_{\mathfrak h}$ and using bilinearity of the Lie bracket in $\mathfrak h$, we get
\begin{align*}
\varphi([x,k_0]_{\mathfrak g})
=
[\varphi(x),0_{\mathfrak h}]_{\mathfrak h}
=
0_{\mathfrak h}.
\end{align*}
Hence $[x,k_0]_{\mathfrak g} \in \ker\varphi$. Since this holds for every $x \in \mathfrak g$ and every $k_0 \in \ker\varphi$, the subspace $\ker\varphi$ is an ideal of $\mathfrak g$.
[/guided]
[/step]
[step:Show that the image is a Lie subalgebra of $\mathfrak h$]
Let
\begin{align*}
\operatorname{im}\varphi := \{\varphi(x) : x \in \mathfrak g\}
\end{align*}
denote the image of $\varphi$. Since $\varphi$ is linear, $\operatorname{im}\varphi$ is a linear subspace of $\mathfrak h$.
Let $u,v \in \operatorname{im}\varphi$. Then there exist $x,y \in \mathfrak g$ such that $u=\varphi(x)$ and $v=\varphi(y)$. Since $\varphi$ preserves Lie brackets,
\begin{align*}
[u,v]_{\mathfrak h}
=
[\varphi(x),\varphi(y)]_{\mathfrak h}
=
\varphi([x,y]_{\mathfrak g})
\in \operatorname{im}\varphi.
\end{align*}
Thus $\operatorname{im}\varphi$ is closed under the Lie bracket of $\mathfrak h$, and therefore $\operatorname{im}\varphi$ is a Lie subalgebra of $\mathfrak h$.
[/step]
[step:Define the induced map on cosets and prove it is well defined]
Since $\ker\varphi$ is an ideal of $\mathfrak g$, the quotient [vector space](/page/Vector%20Space) $\mathfrak g/\ker\varphi$ carries the quotient Lie bracket
\begin{align*}
[x+\ker\varphi, y+\ker\varphi]_{\mathfrak g/\ker\varphi}
:=
[x,y]_{\mathfrak g}+\ker\varphi.
\end{align*}
Define a map
\begin{align*}
\overline{\varphi}: \mathfrak g/\ker\varphi &\to \operatorname{im}\varphi \\
x+\ker\varphi &\mapsto \varphi(x).
\end{align*}
We prove that this definition is independent of the representative. Suppose $x,y \in \mathfrak g$ satisfy
\begin{align*}
x+\ker\varphi = y+\ker\varphi.
\end{align*}
Then $x-y \in \ker\varphi$, so $\varphi(x-y)=0_{\mathfrak h}$. By linearity of $\varphi$,
\begin{align*}
\varphi(x)-\varphi(y)
=
\varphi(x-y)
=
0_{\mathfrak h}.
\end{align*}
Hence $\varphi(x)=\varphi(y)$, and $\overline{\varphi}$ is well defined.
[guided]
The proposed formula is forced: if a coset is written as $x+\ker\varphi$, it should map to the value $\varphi(x)$. The only possible problem is that the same coset may have more than one representative, so we must prove that the value does not change when the representative changes.
Because $\ker\varphi$ is an ideal of $\mathfrak g$, the quotient $\mathfrak g/\ker\varphi$ is a Lie algebra with bracket
\begin{align*}
[x+\ker\varphi, y+\ker\varphi]_{\mathfrak g/\ker\varphi}
:=
[x,y]_{\mathfrak g}+\ker\varphi.
\end{align*}
Define
\begin{align*}
\overline{\varphi}: \mathfrak g/\ker\varphi &\to \operatorname{im}\varphi \\
x+\ker\varphi &\mapsto \varphi(x).
\end{align*}
The codomain is indeed $\operatorname{im}\varphi$, because $\varphi(x)$ belongs to $\operatorname{im}\varphi$ for every $x \in \mathfrak g$.
Now suppose $x,y \in \mathfrak g$ represent the same coset:
\begin{align*}
x+\ker\varphi = y+\ker\varphi.
\end{align*}
By the definition of equality in a quotient vector space, this means
\begin{align*}
x-y \in \ker\varphi.
\end{align*}
The definition of the kernel gives $\varphi(x-y)=0_{\mathfrak h}$. Since $\varphi$ is linear,
\begin{align*}
\varphi(x)-\varphi(y)
=
\varphi(x-y)
=
0_{\mathfrak h}.
\end{align*}
Therefore $\varphi(x)=\varphi(y)$. Thus the formula for $\overline{\varphi}$ gives the same value for every representative of a coset, so $\overline{\varphi}$ is well defined.
[/guided]
[/step]
[step:Verify that the induced map is a Lie algebra homomorphism]
Let $a,b \in k$ and let $x,y \in \mathfrak g$. Using the quotient vector space operations and the linearity of $\varphi$,
\begin{align*}
\overline{\varphi}\bigl(a(x+\ker\varphi)+b(y+\ker\varphi)\bigr)
&=
\overline{\varphi}\bigl((ax+by)+\ker\varphi\bigr) \\
&=
\varphi(ax+by) \\
&=
a\varphi(x)+b\varphi(y) \\
&=
a\overline{\varphi}(x+\ker\varphi)+b\overline{\varphi}(y+\ker\varphi).
\end{align*}
Thus $\overline{\varphi}$ is linear.
Using the quotient Lie bracket and the bracket-preserving property of $\varphi$,
\begin{align*}
\overline{\varphi}\bigl([x+\ker\varphi,y+\ker\varphi]_{\mathfrak g/\ker\varphi}\bigr)
&=
\overline{\varphi}([x,y]_{\mathfrak g}+\ker\varphi) \\
&=
\varphi([x,y]_{\mathfrak g}) \\
&=
[\varphi(x),\varphi(y)]_{\mathfrak h} \\
&=
[\overline{\varphi}(x+\ker\varphi),\overline{\varphi}(y+\ker\varphi)]_{\mathfrak h}.
\end{align*}
Therefore $\overline{\varphi}$ is a Lie algebra homomorphism from $\mathfrak g/\ker\varphi$ to $\operatorname{im}\varphi$.
[/step]
[step:Prove that the induced homomorphism is bijective]
First, $\overline{\varphi}$ is surjective onto $\operatorname{im}\varphi$. If $u \in \operatorname{im}\varphi$, then there exists $x \in \mathfrak g$ such that $u=\varphi(x)$, and hence
\begin{align*}
u
=
\varphi(x)
=
\overline{\varphi}(x+\ker\varphi).
\end{align*}
Next, $\overline{\varphi}$ is injective. Let $x+\ker\varphi \in \mathfrak g/\ker\varphi$ satisfy
\begin{align*}
\overline{\varphi}(x+\ker\varphi)=0_{\mathfrak h}.
\end{align*}
Then $\varphi(x)=0_{\mathfrak h}$, so $x \in \ker\varphi$. Therefore
\begin{align*}
x+\ker\varphi = \ker\varphi,
\end{align*}
which is the zero element of $\mathfrak g/\ker\varphi$. Thus the kernel of $\overline{\varphi}$ is zero, and $\overline{\varphi}$ is injective.
Since $\overline{\varphi}$ is a bijective Lie algebra homomorphism, it is a Lie algebra isomorphism.
[/step]
[step:Establish uniqueness of the induced isomorphism]
Let
\begin{align*}
\psi: \mathfrak g/\ker\varphi \to \operatorname{im}\varphi
\end{align*}
be a Lie algebra homomorphism satisfying
\begin{align*}
\psi(x+\ker\varphi)=\varphi(x)
\end{align*}
for every $x \in \mathfrak g$. Then for every coset $x+\ker\varphi \in \mathfrak g/\ker\varphi$,
\begin{align*}
\psi(x+\ker\varphi)
=
\varphi(x)
=
\overline{\varphi}(x+\ker\varphi).
\end{align*}
Thus $\psi$ and $\overline{\varphi}$ agree on every element of $\mathfrak g/\ker\varphi$, so $\psi=\overline{\varphi}$. Hence the Lie algebra isomorphism with the stated property is unique.
[/step]