The dirac(M) function computes the elementwise Dirac function of M.  The result, R, is formed as R[i,j] = dirac(M[i,j]).

$\mathrm{with}\left(\mathrm{MTM}\right)\:$

$M≔\mathrm{Matrix}\left(2\,3\,'\mathrm{fill}'=3.5\right)\:$

$\mathrm{dirac}\left(M\right)$

$\left[\begin{array}{ccc}0& 0& 0\\ 0& 0& 0\end{array}\right]$