Consider the concept of local linearity. When looking at a nonlinear function, it will begin to look linear once zoomed in enough.
# Matrix
For a nonlinear matrix transformation, the Jacobian matrix represents the equivalent linear transformation observed when zoomed in and local linearity is present.
In 2D:
$
\mathbf{J}=\begin{bmatrix}\frac{\partial f_1}{\partial x}&\frac{\partial f_1}{\partial y}\\\frac{\partial f_2}{\partial x}&\frac{\partial f_2}{\partial y}\end{bmatrix}
$
# Determinant
$
|\mathbf{J}|=\begin{vmatrix}\frac{\partial f_1}{\partial x}&\frac{\partial f_1}{\partial y}\\\frac{\partial f_2}{\partial x}&\frac{\partial f_2}{\partial y}\end{vmatrix}=\frac{\partial f_1}{\partial x}\frac{\partial f_2}{\partial y}-\frac{\partial f_1}{\partial y}\frac{\partial f_2}{\partial x}
$