where <math>I</math> is the identity matrix, <math>d\theta</math> is vanishingly small, and <math>A \in \mathfrak{so}(n).</math>
For example, if <math>A = L_x,</math> representing an infinitesimal three-dimensional rotation about the {{mvar|x}}-axis, a basis element of <math>\mathfrak{so}(3),</math> then
The computation rules for infinitesimal rotation matrices are asthe usual ones except that infinitesimals of second order are routinely dropped. With these rules, these matrices do not satisfy all the same properties as ordinary finite rotation matrices under the usual treatment of infinitesimals.<ref>{{Harv|Goldstein|Poole|Safko|2002|loc=§4.8}}</ref> It turns out that ''the order in which infinitesimal rotations are applied is irrelevant''.