⌜nf⌝ = ⌜x⌝ + σ1 ⊦ x = nf to # x ∧ σ1 = ⌜nf from # x⌝
Used simplifier rules: size-fin: ⊦ # ⌜x⌝ = ⌜# x⌝ ;% ⊦ ⌜x⌝ = ⌜x0⌝ ↔ x = x0; (s)% ⊦ ⌜m⌝ = ⌜m0⌝ ↔ m = m0; (s)