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A new UCS can be defined by means of three points that do not lie on the same line. Each of the points has a precisely specified meaning:
1st point
It defines the origin of the new co-ordinate system.
2nd point
It defines the direction of X-axis of the new co-ordinate system.
3rd point
It defines the side to which the Y-axis of the new co-ordinate system will point.
Note: Please read Rules for using a UCS.