We have \(x_1'=x_2\) and, solving for the top derivative, \(x_2'=y''=-2y+3y'=-2x_1+3x_2\). These rows give \(A=\begin{pmatrix}0&1\\-2&3\end{pmatrix}\).
A set of \(n\) equations that fix, through a vector function \(\mathbf F\), the derivatives of \(n\) unknown functions \(x_1(t),\dots,x_n(t)\) of a single variable \(t\).