It's stickied in this section:
http://forum.blockland.us/index.php?topic=27230.0OK, so basically a matrix or matrices plural is a spreadsheet (or a table) of points or data. They're typically used for geometry in programming. Specifically for rotating a vertex, polygon, object, etc.
So for example
[0][0][0]
[0][0][0]
[0][0][0]
That's a 3x3 matrix. (with every row and column having the value of 0)
3d rotation matrices usually look like this:

These are using an
axis rotation.
To be honest I'm not too sure how they work in Torque (and in anything, I only just started working with them this year). From what I can see from brown townysing the inbuilt functions (MatrixCreate, MatrixCreateFromEuler, type Matrix in the console and press tab to see the rest) they are 7 dimensional string.
So for example, MatrixCreate(%pos,%rot) where
%pos = "10 10 10"; //10 on the x axis, 10 on the y, 10 on the z
%rot = "0 0 90"; //0 rot on the x, 0 rot on the y, 90 rot on the z
results in:
10 10 10 0 0 90 0
But I'm sure Torque is lying about its suggestion that the rotation should be a 3d vector. So I'm going to guess that it should be an axis rotation.
MatrixCreate("10 10 10",eulerToAxis("0 0 90"))
10 10 10 0 0 -1 0.0274156
This looks more right.
So it's only right that the matrix would look something like this (I think...)
[10][10][10 ]
[10][0 ][0 ]
[10][-1 ][0.0274156]
But to be honest I have no idea how that turns into 7 word string. If someone else could explain this more thoroughly that would be great.