Meaning of $e^{i\theta}$ inside a matrix

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I know about the matrix exponential, but I am struggling to interpret the effects of the following matrix:

\begin{bmatrix}a & 0 \\ 0 & be^{i\theta}\end{bmatrix}

We scale all components $e_1$ by $a$, but what happens to the basis vectors $e_2$, are they scaled and rotated? Or is it a 3D rotation matrix?