perspective matrix derivation
The key trick is the perspective divide, This divides the position by the w component. 

If you swap z and w (using a identity matrix that has swapped 3rd and 4th rows) and then do a perspective divide you end up with a double pyramid with a angle between the side (FoV) of 90° if applied to a unit cube. 

Once you have that transformation you can remap you can do further remapping pre and post the swap to make the corners of the input and output match up. The well known algorithm to create a perspective matrix has all those remaps inlined as an optimization.