Homogeneous matrix to represent rotation out of plane?

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How to represent 2D homoheneous projection matrix

$M=\left( \begin{array}{ccc} m_{00} & m_{01} & m_{02} \\ m_{10} & m_{11} & m_{12} \\ m_{20} & m_{21} & w \end{array} \right)$

for rotation by angle $\alpha$ out of plane?

Suppose distance from plane to eye is known too.

May be there is a formula for all possible rotations?