[guided]The purpose of the potential update is to create new tight edges leaving the reachable rows, while not breaking feasibility. We first define the slack on the pairs that could possibly enlarge the tree. Let $\sigma:S \times (C \setminus T) \to [0,\infty)$ be the function defined by, for each $(i,j) \in S \times (C \setminus T)$,
\begin{align*}
\sigma(i,j) := c(i,j)-u(i)-v(j).
\end{align*}
Feasibility gives $\sigma(i,j)\geq 0$. In fact $\sigma(i,j)>0$ for all $i \in S$ and $j \in C \setminus T$, because if $\sigma(i,j)=0$, then $(i,j)$ would be an equality edge from a reachable row to a column not yet in the tree. The maximality of the alternating tree would then force $j$ to be reachable, contradicting $j \notin T$.
The set $S \times (C \setminus T)$ is finite and nonempty. It is finite because $R$ and $C$ are finite. It is nonempty because $S$ contains the root row, and $C \setminus T$ is nonempty: every column in $T$ is matched, while the current matching is not yet perfect and therefore has some unmatched column. Hence the number
\begin{align*}
\delta := \min\{\sigma(i,j): i \in S,\ j \in C \setminus T\}
\end{align*}
is well-defined and positive.
Now define $u':R \to \mathbb{R}$ and $v':C \to \mathbb{R}$ by four rules. For $i \in S$, set
\begin{align*}
u'(i) := u(i)+\delta.
\end{align*}
For $i \in R \setminus S$, set
\begin{align*}
u'(i) := u(i).
\end{align*}
For $j \in T$, set
\begin{align*}
v'(j) := v(j)-\delta.
\end{align*}
For $j \in C \setminus T$, set
\begin{align*}
v'(j) := v(j).
\end{align*}
We verify feasibility for every pair $(i,j) \in R \times C$.
If $i \in S$ and $j \in T$, then the row potential increases by $\delta$ and the column potential decreases by $\delta$, so the sum is unchanged:
\begin{align*}
u'(i)+v'(j)=u(i)+v(j)\leq c(i,j).
\end{align*}
If $i \notin S$ and $j \notin T$, neither potential changes, so
\begin{align*}
u'(i)+v'(j)=u(i)+v(j)\leq c(i,j).
\end{align*}
If $i \in S$ and $j \notin T$, then only the row potential increases. The definition of $\delta$ gives
\begin{align*}
\delta \leq c(i,j)-u(i)-v(j),
\end{align*}
and therefore
\begin{align*}
u'(i)+v'(j)=u(i)+\delta+v(j)\leq c(i,j).
\end{align*}
If $i \notin S$ and $j \in T$, then only the column potential decreases, so
\begin{align*}
u'(i)+v'(j)=u(i)+v(j)-\delta\leq u(i)+v(j)\leq c(i,j).
\end{align*}
Thus feasibility survives the update.
It remains to check that the current matching remains inside the equality graph. Let $(i,j)\in M$. If $i\in S$, then the matched edge from $i$ is tight, so maximality of the reachable column set gives $j\in T$. The changes cancel:
\begin{align*}
u'(i)+v'(j)=u(i)+\delta+v(j)-\delta=u(i)+v(j)=c(i,j).
\end{align*}
If $i\notin S$, then $j\notin T$; otherwise the alternating-tree rule would follow the matched edge from $j$ back to $i$ and include $i$ in $S$. Hence neither endpoint changes, and
\begin{align*}
u'(i)+v'(j)=u(i)+v(j)=c(i,j).
\end{align*}
So every matched edge remains tight after the Hungarian update.[/guided]