This is essentially the same as matrix List together with the specification of the ring.
i1 : R = ZZ/101[a..f] o1 = R o1 : PolynomialRing
i2 : matrix(R, {{a,b,0},{d,0,f}}) o2 = {0} | a b 0 | {0} | d 0 f | 2 3 o2 : Matrix R <--- R
See also map and matrix.