I have no idea what you mean by "Apply the Gauss-Seidel method at a matrix". Apply it to do what? "Gauss-Seidel" is normally used to solve systems of equations or matrix equations. Are you trying to solve a matrix equation? If the coefficient matrix has determinant 0, then the matrix equation will not have a unique solution and "Gauss-Seidel" will not completely "reduce" the equation but you can use it to reduce to a matrix having rows that are all 0s and so determine whether the equation has solutions, and, if so, a general form for the solution.