Let $R$ be a commutative ring with $1 \neq 0$.
It is known that $R^{n} \hookrightarrow R^{m}$ implies $n \leq m$ and $R^{n} \twoheadrightarrow R^{m}$ implies $n \geq m$, and I might use this without mentioning (though I don't think I did). Isomorphisms are $R$-module maps if not mentioned otherwise.
Let $m \geq n$ and consider $R^{n} = R^{n} \times 0 \times \cdots \times 0 \subseteq R^{m}$. We have $\text{Hom}_{R}(R^{n}, R^{m}) \simeq M_{m \times n}(R)$ via $\phi \mapsto M(\phi) = (c_{ij})$ where $\phi(e_{j}) = \sum_{i=1}^{m}c_{ij}e_{i}$. Take any $R$-linearly independent $y_{1}, \cdots, y_{n} \subseteq R^{m}$ and define an $m \times n$ matrix $A = (a_{ij})$ via $y_{j} = b_{1j}e_{1} + \cdots + b_{mj}e_{m}$.
If we understand $e_{j}$ with $1 \leq j \leq n$ as $n \times 1$ column matrix in $R^{n}$ when we multiply an $m \times n$ matrix to it on its left, then $Ae_{j} = y_{j}$ for $1 \leq j \leq n$. Thus, we can understand this matrix as an injection $A : R^{n} \hookrightarrow R^{m}$.
By definition $A$ is an $m \times n$ matrix, but if what I wrote is correct, then $A|_{R^{n}}$ must be an isomorphism $R^{n} \simeq \bigoplus_{j=1}^{n} Ry_{j}$. I am not trying to find an invertible matrix to $A$, but is it okay to think of it as an embedding like how I described?