We propose a functional description of rewriting systems where reduction
rules are represented by linear maps called reduction operators. We show that
reduction operators admit a lattice structure. Using this structure we define
the notion of confluence and we show that this notion is equivalent to the
Church-Rosser property of reduction operators. In this paper we give an
algebraic formulation of completion using the lattice structure. We relate
reduction operators and Gr\"obner bases. Finally, we introduce generalised
reduction operators relative to non total ordered sets