[proofplan]
The proof is the standard parametrix argument. Ellipticity of $A$ gives a pseudodifferential operator $B$ of order $-m$ such that $BA$ differs from the identity by a smoothing operator. Applying this identity to $u$ decomposes $u$ as the sum of a Sobolev-regular term $B(Au)$ and a smooth term. The Sobolev mapping theorem for pseudodifferential operators handles the first term, while the smoothing property handles the second.
[/proofplan]
[step:Choose a parametrix whose error is smoothing]
By the parametrix theorem for elliptic classical pseudodifferential operators on closed manifolds, applied to the [elliptic operator](/page/Elliptic%20Operator) $A \in \Psi^m_{\mathrm{cl}}(M)$, there exist operators
\begin{align*}
B \in \Psi^{-m}_{\mathrm{cl}}(M)
\end{align*}
and
\begin{align*}
R \in \Psi^{-\infty}(M)
\end{align*}
such that, as operators on scalar distributions,
\begin{align*}
BA = I_{\mathcal{D}'(M)} - R.
\end{align*}
Here $I_{\mathcal{D}'(M)}: \mathcal{D}'(M) \to \mathcal{D}'(M)$ denotes the identity map, and $R: \mathcal{D}'(M) \to C^\infty(M)$ is smoothing. This invocation uses the defining hypothesis that $A$ is elliptic and classical on the closed manifold $M$.
[guided]
The purpose of ellipticity is precisely to allow inversion modulo smoothing errors. Since $A \in \Psi^m_{\mathrm{cl}}(M)$ is elliptic and $M$ is closed, the parametrix theorem for elliptic classical pseudodifferential operators on closed manifolds gives an operator
\begin{align*}
B \in \Psi^{-m}_{\mathrm{cl}}(M)
\end{align*}
and a smoothing remainder
\begin{align*}
R \in \Psi^{-\infty}(M)
\end{align*}
such that
\begin{align*}
BA = I_{\mathcal{D}'(M)} - R
\end{align*}
on $\mathcal{D}'(M)$. The sign convention is immaterial, but fixing it now prevents ambiguity later: this identity will become $u = B(Au) + Ru$ after applying it to $u$. The operator $I_{\mathcal{D}'(M)}: \mathcal{D}'(M) \to \mathcal{D}'(M)$ is the identity map, and the notation $R \in \Psi^{-\infty}(M)$ means that $R$ is smoothing, hence maps every distribution on $M$ to a smooth scalar function on $M$.
[/guided]
[/step]
[step:Rewrite $u$ using the parametrix identity]
Apply the operator identity $BA = I_{\mathcal{D}'(M)} - R$ to the given distribution $u \in \mathcal{D}'(M)$. Since $Au$ is defined as a scalar distribution and satisfies $Au \in H^s(M)$ by hypothesis, we obtain
\begin{align*}
B(Au) = u - Ru.
\end{align*}
Rearranging in the [vector space](/page/Vector%20Space) $\mathcal{D}'(M)$ gives
\begin{align*}
u = B(Au) + Ru.
\end{align*}
[/step]
[step:Place $B(Au)$ in $H^{s+m}(M)$]
The Sobolev mapping theorem for pseudodifferential operators on closed manifolds states that every operator $P \in \Psi^r_{\mathrm{cl}}(M)$ extends continuously as a map
\begin{align*}
P: H^t(M) \to H^{t-r}(M)
\end{align*}
for all $t,r \in \mathbb{R}$. Applying this with $P = B$, $r = -m$, and $t = s$, we get a continuous map
\begin{align*}
B: H^s(M) \to H^{s+m}(M).
\end{align*}
Because $Au \in H^s(M)$, it follows that
\begin{align*}
B(Au) \in H^{s+m}(M).
\end{align*}
[/step]
[step:Place the smoothing remainder in every Sobolev space]
Since $R \in \Psi^{-\infty}(M)$, the smoothing-operator theorem gives
\begin{align*}
R: \mathcal{D}'(M) \to C^\infty(M).
\end{align*}
Thus $Ru \in C^\infty(M)$. On a closed smooth manifold, every smooth scalar function belongs to every [Sobolev space](/page/Sobolev%20Space) in the standard Sobolev scale, so in particular
\begin{align*}
Ru \in H^{s+m}(M).
\end{align*}
[/step]
[step:Conclude by the linearity of the Sobolev space]
The space $H^{s+m}(M)$ is a vector space. From the previous two steps,
\begin{align*}
B(Au) \in H^{s+m}(M)
\end{align*}
and
\begin{align*}
Ru \in H^{s+m}(M).
\end{align*}
Using the decomposition
\begin{align*}
u = B(Au) + Ru,
\end{align*}
we conclude that
\begin{align*}
u \in H^{s+m}(M).
\end{align*}
This proves the asserted elliptic regularity statement.
[/step]