Let $R = \mathbb{Z}[x_{1}, \dots, x_{r}]$. Let $X$ be $n \times n$ matrix with entries in $R$. Let $Y$ be $m \times m$ matrix with entries in $R$ formed from linear combinations of entries in $X$. Let $m \ge n$.

What is the best way to compute matrices $A$ and $B$ such that $AXB = Y$? Any linear algebra tools useful here?