[proofplan]
We first construct the evaluation map from ambient polynomials to functions on $X$ and identify its kernel with the vanishing ideal $I(X)$. This gives an injective $k$-algebra homomorphism from the quotient $k[x_1,\dots,x_n]/I(X)$ into the algebra of functions on $X$. The only substantive point is surjectivity: a regular function, locally written as a quotient of polynomial functions, must be represented globally by a single coordinate-ring element. We prove this by using a finite distinguished-[open cover](/page/Open%20Cover) and the affine Nullstellensatz dictionary to patch the local polynomial representatives.
[/proofplan]
[step:Construct the evaluation homomorphism and compute its kernel]
Let
\begin{align*}
R := k[x_1,\dots,x_n].
\end{align*}
Let $\operatorname{Fun}(X,k)$ denote the $k$-algebra of all set-theoretic functions from $X$ to $k$, with pointwise addition and multiplication. Define the evaluation map
\begin{align*}
\operatorname{ev}: R &\longrightarrow \operatorname{Fun}(X,k)
\end{align*}
\begin{align*}
F &\longmapsto \left(p \mapsto F(p)\right).
\end{align*}
For $F,G \in R$, $\lambda \in k$, and $p \in X$, evaluation gives
\begin{align*}
\operatorname{ev}(F+G)(p)=F(p)+G(p),
\end{align*}
\begin{align*}
\operatorname{ev}(FG)(p)=F(p)G(p),
\end{align*}
and
\begin{align*}
\operatorname{ev}(\lambda)(p)=\lambda.
\end{align*}
Thus $\operatorname{ev}$ is a $k$-algebra homomorphism.
By definition of the vanishing ideal,
\begin{align*}
I(X)=\{F\in R:F(p)=0 \text{ for every } p\in X\}.
\end{align*}
Therefore
\begin{align*}
\ker(\operatorname{ev})=I(X).
\end{align*}
By the [universal property of quotient rings](/theorems/8255), $\operatorname{ev}$ induces a unique injective $k$-algebra homomorphism
\begin{align*}
\Phi: R/I(X) &\longrightarrow \operatorname{Fun}(X,k)
\end{align*}
\begin{align*}
\overline{F} &\longmapsto \left(p \mapsto F(p)\right).
\end{align*}
Its image consists of polynomial functions on $X$.
[guided]
The first issue is well-definedness: two ambient polynomials may define the same function on $X$. We encode this by starting before quotienting. Let
\begin{align*}
R := k[x_1,\dots,x_n].
\end{align*}
The evaluation map is the function
\begin{align*}
\operatorname{ev}: R &\longrightarrow \operatorname{Fun}(X,k)
\end{align*}
\begin{align*}
F &\longmapsto \left(p \mapsto F(p)\right),
\end{align*}
where $\operatorname{Fun}(X,k)$ is the $k$-algebra of all functions $X\to k$.
This map respects the algebra operations because polynomial evaluation respects addition, multiplication, and scalar multiplication pointwise. For every $F,G\in R$, every $\lambda\in k$, and every $p\in X$, we have
\begin{align*}
\operatorname{ev}(F+G)(p)=F(p)+G(p),
\end{align*}
\begin{align*}
\operatorname{ev}(FG)(p)=F(p)G(p),
\end{align*}
and
\begin{align*}
\operatorname{ev}(\lambda)(p)=\lambda.
\end{align*}
So $\operatorname{ev}$ is a $k$-algebra homomorphism.
Now we compute the kernel. A polynomial $F\in R$ lies in $\ker(\operatorname{ev})$ precisely when the function $p\mapsto F(p)$ is identically zero on $X$. By the definition of the vanishing ideal, this condition is exactly
\begin{align*}
F\in I(X)=\{G\in R:G(p)=0 \text{ for every } p\in X\}.
\end{align*}
Hence
\begin{align*}
\ker(\operatorname{ev})=I(X).
\end{align*}
Because the kernel is $I(X)$, the quotient construction removes exactly the ambiguity of choosing different ambient polynomial representatives. The universal property of quotient rings gives a unique injective $k$-algebra homomorphism
\begin{align*}
\Phi: R/I(X) &\longrightarrow \operatorname{Fun}(X,k)
\end{align*}
\begin{align*}
\overline{F} &\longmapsto \left(p \mapsto F(p)\right).
\end{align*}
The injectivity follows because the kernel has already been divided out.
[/guided]
[/step]
[step:Reduce surjectivity to patching a locally regular function]
It remains to show that every regular function belongs to the image of $\Phi$. Let
\begin{align*}
f: X \longrightarrow k
\end{align*}
be a regular function.
By the local quotient definition of regularity, for every $p\in X$ there exist an open neighbourhood $U_p\subseteq X$ of $p$ and polynomials $A_p,B_p\in R$ such that $B_p(q)\ne 0$ for every $q\in U_p$ and
\begin{align*}
f(q)=\frac{A_p(q)}{B_p(q)}
\end{align*}
for every $q\in U_p$.
Since $X$ is a closed subspace of the Noetherian space $\mathbb A_k^n$, [citetheorem:9411] and [citetheorem:9412] imply that $X$ is Noetherian. In particular, every open cover of $X$ has a [finite subcover](/page/Finite%20Subcover). By [citetheorem:9424], [distinguished opens form a basis](/theorems/9424) for the Zariski topology on $X$, so each $U_p$ contains a distinguished open neighbourhood on which the same quotient formula remains valid. Thus we obtain polynomials $g_1,\dots,g_r,A_1,\dots,A_r,B_1,\dots,B_r\in R$ such that
\begin{align*}
X=D_X(g_1)\cup\cdots\cup D_X(g_r),
\end{align*}
where
\begin{align*}
D_X(g_i):=\{p\in X:g_i(p)\ne 0\},
\end{align*}
and for any polynomials $h_1,\dots,h_s\in R$ we write
\begin{align*}
V_X(h_1,\dots,h_s):=\{p\in X:h_1(p)=\cdots=h_s(p)=0\}.
\end{align*}
For every $i\in\{1,\dots,r\}$ and every $q\in D_X(g_i)$,
\begin{align*}
B_i(q)\ne 0
\end{align*}
and
\begin{align*}
f(q)=\frac{A_i(q)}{B_i(q)}.
\end{align*}
[/step]
[step:Replace each local quotient by a polynomial on a distinguished open]
Fix $i\in\{1,\dots,r\}$. Since $B_i$ is nonzero on $D_X(g_i)$, the closed subset
\begin{align*}
D_X(g_i)\cap V_X(B_i)
\end{align*}
is empty. Equivalently,
\begin{align*}
V_X(g_iB_i)=V_X(g_i).
\end{align*}
By the affine radical ideal correspondence [citetheorem:9414], the equality of these closed sets implies that the radicals of their defining ideals in $k[X]=R/I(X)$ are equal. Hence the element $\overline{g_i}$ lies in the radical of the principal ideal generated by $\overline{g_iB_i}$ in $k[X]$. Therefore there exists an integer $N_i\ge 1$ and an element $\overline{C_i}\in k[X]$ such that
\begin{align*}
\overline{g_i}^{N_i}=\overline{C_i}\,\overline{g_iB_i}.
\end{align*}
Choose a polynomial representative $C_i\in R$ of $\overline{C_i}$ and define
\begin{align*}
H_i:=g_iC_iA_i\in R.
\end{align*}
On $D_X(g_i)$, division by $g_i(q)$ is valid, so the preceding identity gives
\begin{align*}
g_i(q)^{N_i-1}=C_i(q)B_i(q).
\end{align*}
Multiplying the local expression for $f$ by $g_i(q)$ times this identity gives
\begin{align*}
g_i(q)^{N_i}f(q)=H_i(q)
\end{align*}
for every $q\in D_X(g_i)$. If $q\in X\setminus D_X(g_i)$, then $g_i(q)=0$, so both $g_i(q)^{N_i}f(q)$ and $H_i(q)=g_i(q)C_i(q)A_i(q)$ are zero. Hence
\begin{align*}
g_i(q)^{N_i}f(q)=H_i(q)
\end{align*}
for every $q\in X$.
[guided]
The denominator $B_i$ is the obstruction to writing $f$ by a polynomial on $D_X(g_i)$. We remove that denominator using the fact that $B_i$ has no zeros on the [open set](/page/Open%20Set) where the formula is used.
Fix $i\in\{1,\dots,r\}$. On $D_X(g_i)$, the polynomial $B_i$ never vanishes. This says
\begin{align*}
D_X(g_i)\cap V_X(B_i)=\varnothing.
\end{align*}
Equivalently, a point of $X$ satisfies $g_i(p)\ne 0$ only if $B_i(p)\ne 0$. Thus the zero sets of $g_i$ and $g_iB_i$ on $X$ are the same:
\begin{align*}
V_X(g_iB_i)=V_X(g_i).
\end{align*}
We now translate equality of zero sets into an algebra statement in the coordinate ring. Let $k[X]=R/I(X)$, and write $\overline{G}$ for the class of a polynomial $G\in R$ in $k[X]$. By the affine radical ideal correspondence [citetheorem:9414], equality of the closed sets cut out by $\overline{g_iB_i}$ and $\overline{g_i}$ implies equality of the corresponding radical ideals. In particular,
\begin{align*}
\overline{g_i}\in \sqrt{(\overline{g_iB_i})}.
\end{align*}
By the definition of radical membership, there exist an integer $N_i\ge 1$ and an element $\overline{C_i}\in k[X]$ such that
\begin{align*}
\overline{g_i}^{N_i}=\overline{C_i}\,\overline{g_iB_i}.
\end{align*}
Choose a polynomial representative $C_i\in R$ of $\overline{C_i}$. Evaluating this equality at any $q\in X$ gives
\begin{align*}
g_i(q)^{N_i}=C_i(q)g_i(q)B_i(q).
\end{align*}
If $q\in D_X(g_i)$, then $g_i(q)\ne 0$, so we may divide by $g_i(q)$ and obtain
\begin{align*}
g_i(q)^{N_i-1}=C_i(q)B_i(q).
\end{align*}
Now use the local formula
\begin{align*}
f(q)=\frac{A_i(q)}{B_i(q)}
\end{align*}
on $D_X(g_i)$. Multiplying by the identity above gives
\begin{align*}
g_i(q)^{N_i-1}f(q)=C_i(q)A_i(q).
\end{align*}
Multiplying once more by $g_i(q)$ gives
\begin{align*}
g_i(q)^{N_i}f(q)=g_i(q)C_i(q)A_i(q).
\end{align*}
The right-hand side is the evaluation of the polynomial
\begin{align*}
H_i:=g_iC_iA_i\in R.
\end{align*}
Thus
\begin{align*}
g_i(q)^{N_i}f(q)=H_i(q)
\end{align*}
for every $q\in D_X(g_i)$. This identity also holds at every $q\in X\setminus D_X(g_i)$, because then $g_i(q)=0$ and both sides are zero. Therefore we have arranged the global identity
\begin{align*}
g_i(q)^{N_i}f(q)=H_i(q)
\end{align*}
for every $q\in X$.
[/guided]
[/step]
[step:Patch the local polynomial data into one global polynomial]
Because the distinguished opens $D_X(g_1),\dots,D_X(g_r)$ cover $X$, the common zero set of the powers $g_1^{N_1},\dots,g_r^{N_r}$ on $X$ is empty:
\begin{align*}
V_X(g_1^{N_1},\dots,g_r^{N_r})=\varnothing.
\end{align*}
Applying [citetheorem:9414] to the empty [closed set](/page/Closed%20Set) gives
\begin{align*}
1\in \sqrt{(\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r})}\subseteq k[X].
\end{align*}
By the definition of radical membership, this means that $1^m=1$ lies in $(\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r})$ for some integer $m\ge 1$. Hence
\begin{align*}
1\in (\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r}).
\end{align*}
Thus there exist polynomials $E_1,\dots,E_r\in R$ such that, in $k[X]$,
\begin{align*}
1=\sum_{i=1}^r \overline{E_i}\,\overline{g_i}^{N_i}.
\end{align*}
Define
\begin{align*}
F:=\sum_{i=1}^r E_iH_i\in R.
\end{align*}
For every $q\in X$, evaluating the preceding identity and using the global identities $g_i(q)^{N_i}f(q)=H_i(q)$ gives
\begin{align*}
f(q)=\sum_{i=1}^r E_i(q)g_i(q)^{N_i}f(q)=\sum_{i=1}^r E_i(q)H_i(q)=F(q).
\end{align*}
Therefore $f$ is represented by the ambient polynomial $F$ on all of $X$.
[guided]
The point of the preceding step was to obtain identities that hold at every point of $X$, not just on one member of the cover. For each $i\in\{1,\dots,r\}$, we have a polynomial $H_i\in R$ and an integer $N_i\ge 1$ such that
\begin{align*}
g_i(q)^{N_i}f(q)=H_i(q)
\end{align*}
for every $q\in X$.
Now we need coefficients that add the functions $g_i^{N_i}$ to $1$ on $X$. Since $D_X(g_1),\dots,D_X(g_r)$ cover $X$, there is no point of $X$ at which all $g_i$ vanish. Equivalently, there is no point of $X$ at which all powers $g_i^{N_i}$ vanish, so
\begin{align*}
V_X(g_1^{N_1},\dots,g_r^{N_r})=\varnothing.
\end{align*}
By [citetheorem:9414], the ideal of functions vanishing on this empty closed set has radical equal to the whole coordinate ring. Therefore
\begin{align*}
1\in \sqrt{(\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r})}\subseteq k[X].
\end{align*}
Unpacking radical membership, there is an integer $m\ge 1$ such that $1^m$ belongs to the ideal $(\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r})$. Since $1^m=1$, we get
\begin{align*}
1\in (\overline{g_1}^{N_1},\dots,\overline{g_r}^{N_r}).
\end{align*}
Thus there exist polynomials $E_1,\dots,E_r\in R$ such that, in $k[X]$,
\begin{align*}
1=\sum_{i=1}^r \overline{E_i}\,\overline{g_i}^{N_i}.
\end{align*}
Define
\begin{align*}
F:=\sum_{i=1}^r E_iH_i\in R.
\end{align*}
Evaluating the coordinate-ring identity at any point $q\in X$ gives
\begin{align*}
1=\sum_{i=1}^r E_i(q)g_i(q)^{N_i}.
\end{align*}
Multiplying by $f(q)$ and then substituting the global identities $g_i(q)^{N_i}f(q)=H_i(q)$ gives
\begin{align*}
f(q)=\sum_{i=1}^r E_i(q)g_i(q)^{N_i}f(q)=\sum_{i=1}^r E_i(q)H_i(q)=F(q).
\end{align*}
Since $q\in X$ was arbitrary, the regular function $f$ is the restriction to $X$ of the ambient polynomial $F$.
[/guided]
[/step]
[step:Conclude that the evaluation map is an isomorphism of $k$-algebras]
The previous step shows that every regular function $f\in \mathcal O(X)$ is equal to $\Phi(\overline{F})$ for some $F\in R$. Hence the map
\begin{align*}
\Phi: R/I(X)\longrightarrow \mathcal O(X)
\end{align*}
is surjective. The first step showed that $\Phi$ is injective and that it preserves addition, multiplication, and scalar multiplication. Therefore $\Phi$ is an isomorphism of $k$-algebras.
[/step]