Thanks for your reply. You really helped me understand this issue.
I think you're right: two-dimensional tuples are associated with matrices.
But it seems to me that two-dimensional tuples are closer to a generalized permutation matrix. Let me explain.
Typically, a tuple is defined as follows:

Since in a regular tuple, each element has a single index, it is a one-dimensional tuple.
A one-dimensional tuple can be used for element-wise addition and multiplication.
But if we want to perform a more complex operation, such as taking the i-th element from the first tuple, multiplying it by the j-th element from the second tuple, and storing the result in the k-th position, a one-dimensional tuple is not suitable.
Therefore, we must use a two-dimensional tuple.
I have one more question.
Can a matrix be defined using only two-dimensional tuples?
Sorry for the long explanation.
Thank you.