The proof is by a routine structural induction on e.
For example, if e is a sum e1 +
e2, then
val(e[x:=f], V)
= val( (e1 + e2)[x:=f], V)
= val(e1[x:=f] + e2[x:=f], V)
by def of substitution into a sum
= val(e1[x:=f], V) + val(e2[x:=f], V)
by def of valof a sum
= val(e1, V[x ←val(f, V)] + val(e2, V[x ←val(f, V)])
by structural induction hypothesis
= val(e1+ e2, V[x ←val(f, V)])
by def of valof a sum
= val(e, V[x ←val(f, V)])
which proves the Lemma for sums.