[step:Construct the quotient module imposing the bilinear relations]
Let $F$ denote the free $R$-module on the set $M \times N$. For each pair $(m,n) \in M \times N$, write $e_{(m,n)} \in F$ for the corresponding basis element. Thus every element of $F$ has a unique expression as a finite sum
\begin{align*}
\sum_{i=1}^k r_i e_{(m_i,n_i)},
\end{align*}
where $k \in \mathbb N$, $r_i \in R$, $m_i \in M$, and $n_i \in N$.
Let $S \subset F$ be the $R$-submodule generated by all elements of the following forms:
\begin{align*}
e_{(m_1 + m_2,n)} - e_{(m_1,n)} - e_{(m_2,n)}, \\
e_{(m,n_1 + n_2)} - e_{(m,n_1)} - e_{(m,n_2)}, \\
e_{(rm,n)} - r e_{(m,n)}, \\
e_{(m,rn)} - r e_{(m,n)},
\end{align*}
for all $m,m_1,m_2 \in M$, all $n,n_1,n_2 \in N$, and all $r \in R$.
Define the $R$-module
\begin{align*}
M \otimes_R N := F/S.
\end{align*}
Let
\begin{align*}
q: F &\to F/S
\end{align*}
be the quotient map. Define
\begin{align*}
\tau: M \times N &\to M \otimes_R N \\
(m,n) &\mapsto q(e_{(m,n)}).
\end{align*}
We also write $m \otimes n := \tau(m,n)$.
[/step]