Create a set V of ordered pairs from {..., -2, -1, 0, 1, 2, ...} (integers) and {..., -2, -1, 1, 2, ...} (integers excluding 0). Elements of V are for example (3,1), (5,1) and (4,2).
Create an equivalence relation on elements of V. Two elements (a,b) and (c,d) are 'equivalent', 'belong to the same equivalence class' if ad=bc. For example (4,2) and (8,4) are equivalent while (4,1) and (8,4) are not.
Define addition '+' as (a,b) + (c,d) = (ad + bc, bd).
Define multiplication '.' as (a,b) . (c,d) = (ac, bd).
This is how the field of Rationals is formally constructed from the Integers.
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