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I know that if I want to minimize $ |Ax -b| $ then I have to solve $ A^T (Ax - b) = 0 $ because the error term $ (Ax - b)$ suppose to be orthogonal to the columns of $A$ and the justification to this is typically given by geometrical arguments in 3 dimensions (Protagoras theorem). Can someone provide a pure algebraic argument why this is true ?

Tomer
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