A regular sequence is a sequence of elements in a ring that behaves nicely in terms of generating ideals and behaving well with respect to modules. In the context of Koszul complexes, regular sequences are crucial because they help define certain properties related to the construction of the Koszul complex, such as depth and homological dimensions. A regular sequence can be used to form a free resolution, which is essential in understanding how certain modules can be decomposed or related to others.
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