\documentclass{article}
\usepackage{amsmath}
\usepackage{xepersian}
\settextfont[Scale=1.2]{HM XZar}

\begin{document}
$$ \left |
\begin{array}{ccc}
1&2&3\cr2&1&3\cr3&1&2\cr\end{array} \right|
&\xrightarrow[-3R_1+R_3 \rightarrow R_3]{-2R_1+R_2 \rightarrow R_2}
 \left |
\begin{array}{ccc}
1&2&3\cr0&-3&-3\cr0&-5&-7\cr
\end{array} \right|
$$
\end{document}