Let $x_i$ be the coordinates of a two-dimensional vector and let $x^\prime_i$ be the coordinates of the vector rotated by an angle $\theta$ in the plane. The components of the two vectors are related by a transformation as $$x^\prime_j = R_{ij} x_i$$ where $R_{ij}$ is a rotation matrix. This is a representation of the rotation group.
Specifically, a rotation by an angle $\theta$ in two dimensions matrix, $$ R(\theta) = \begin{pmatrix} \cos\theta & \sin \theta\\ - \sin \theta & \cos\theta \\ \end{pmatrix} $$
we do we got this matrix, can someone show me the argument or visualization?
According to the picture, for the first coordinates:
$$A_y=Acos(\theta)$$
$$A_z=Asin(\theta)$$
now write $\mathbf A$ in terms of new coordinates:
$$\bar{A_y}=Acos(\bar{\theta})=Acos(\theta - \phi)=A(cos\theta cos\phi +sin\theta sin\phi)=A_ycos\phi+A_zsin\phi$$
$$\bar{A_z}=Asin \bar{\theta}=Asin(\theta-\phi)=A(sin\theta cos\phi-cos\theta sin\phi)=-sin\phi A_y+A_zcos\phi$$ and writing this relations in matrix form, we will get the given formula.
$$ \begin{pmatrix} \cos\phi & \sin \phi\\ - \sin \phi & \cos\phi \\ \end{pmatrix} $$