Consider the set of all permutations $S_n$.
Fix an element $\tau\in S_n$.
Then the sets $\{\sigma\circ\tau\mid \sigma\in S_n\}= \{\tau \circ\sigma\mid \sigma\in S_n\}$ have exactly $n!$ elements.
I am confused what the above theorem stands for? How can $\{\sigma\circ\tau \mid \sigma\in S_n\}=\{\tau \circ\sigma \mid \sigma \in S_n\} = S_n$?
(This has been stated as an equivalence statement of the above theorem)? What is the logic behind? Does the term element above refer to a complete permutation? See link.
If $\sigma \in S_n$ then $\sigma \circ \tau^{-1} \in S_n$, and $\tau^{-1} \circ \sigma \in S_n$ so multiplying by $\sigma$ on either side is a surjective map $S_n \rightarrow S_n$.