The `diags`

function from SciPy can be used to create a sparse diagonal matrix. The matrix is constructed from lists or NumPy arrays that represent the diagonals of the matrix. The `offsets`

argument sets the placement of the diagonals within the matrix where `k = 0`

is the main diagonal, `k < 0`

is the kth lower diagonal, and `k > 0`

is the kth upper diagonal.

```
from scipy.sparse import diags
# Diagonals as lists or NumPy arrays
a = [33, 33, 33, 33]
b = [44, 44, 44, 44, 44]
c = [55, 55, 55, 55]
# Create a sparse diagonal matrix
z = diags([a, b, c], offsets=[1, 0, -1]).toarray()
```

Where `z`

is a NumPy array containing the diagonals

```
>>> z
array([[44, 33, 0, 0, 0],
[55, 44, 33, 0, 0],
[ 0, 55, 44, 33, 0],
[ 0, 0, 55, 44, 33],
[ 0, 0, 0, 55, 44]])
```

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