The Perspective Tool is used to change the “perspective” of the active layer content, of a selection content or of a path. When you click on the image, according to the Preview type you have selected, a rectangular frame or a grid pops up around the selection (or around the whole layer if there is no selection), with a handle on each of the four corners. By moving these handles by click-and-drag, you can modify the perspective. At the same time, a “Transformation information” pops up, which lets you valid the transformation. At the center of the element, a circle lets you move the element by click-and-drag.
               
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            Note | 
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               This tool is not actually a perspective tool, as it doesn't impose perspective rules. It is better described as a distort tool.  | 
          
You can access the Perspective tool in different ways:
From the image menu bar / ,
          By clicking the tool icon:
          
          
          in Toolbox,
        
By using the Shift+P key combination.
Normally, tool options are displayed in a window attached under the Toolbox as soon as you activate a tool. If they are not, you can access them from the image menu bar through → → which opens the option window of the selected tool.
                       
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                    Note | 
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                       These options are described in Transform tools common options.  | 
                  
The information window shows a mathematical representation of the perspective transformation. You can find more information about transformation matrices on Wikipedia.