GDI+ uses three coordinate spaces: world, page, and device. World coordinates are the coordinates used to model a particular graphic world and are the coordinates you pass to methods in the .NET Framework. Page coordinates refer to the coordinate system used by a drawing surface, such as a form or a control. Device coordinates are the coordinates used by the physical device being drawn on, such as a screen or a printer. The xtd::drawing::graphics::transform property represents the world transformation, which maps world coordinates to page coordinates.
Because the matrix returned and by the xtd::drawing::graphics::transform property is a copy of the geometric transform, you should dispose of the matrix when you no longer need it.