The Tietze extension theorem says that continuous functions extend from closed subsets of a normal space to the whole space .
For a normal topological space and a closed subset, there is for every continuous function to the real line a continuous function extending it, i.e. such that .
See Steenrod-Wockel approximation theorem.
Let be the category of smooth loci, the opposite category of finitely generated generalized smooth algebras. By the theorem discussed there, there is a full and faithful functor Diff .
For and with and the projection of generalized smooth algebras the corresponding monomorphism in exhibits as a closed smooth sublocus of .
Let be a smooth manifold and let be smooth functions that are independent in the sense that at each common zero point , we have the derivative is a surjection, then the ideal coincides with the ideal of functions that vanish on the zero-set of the .
This is lemma 2.1 in (MoerdijkReyes).
If is a closed sublocus of then every morphism extends to a morphism
This is prop. 1.6 in (MoerdijkReyes).
Since we have and is the free generalized smooth algebra on a single generator, a morphism is precisely an element of . This is represented by an element in which in particular defines an element in .
The smooth version is discussed in chapter I and II of