%% 
%%  An UIT Edition example
%% 
%%  Example 10-10-6 on page 225.
%% 
%%  Copyright (C) 2010 Herbert Voss
%% 
%%  It may be distributed and/or modified under the conditions
%%  of the LaTeX Project Public License, either version 1.3
%%  of this license or (at your option) any later version.
%% 
%%  See http://www.latex-project.org/lppl.txt for details.
%% 
%% 
%% ==== 
% Show page(s) 1
%% 
\documentclass[]{exaarticle}
\pagestyle{empty}
\setlength\textwidth{201.70511pt}
\AtBeginDocument{\setlength\parindent{0pt}}
\StartShownPreambleCommands
\usepackage{amsmath}
\makeatletter
\newcommand*{\spl@}[1]{
  \[ \begin{split} #1 \end{split} \] }
\newenvironment{spl}
  {\collect@body\spl@}
  {}
\makeatother
\StopShownPreambleCommands
\begin{document}
\[
  \begin{split}
    4x+  6y -2z &= -4\\
     x   -y +2z &= 9 \\[-1.4 ex]
       \cline{1-2}
    5x + 5y     &= 5 \\
     x + y      &= 1 \\[-1.4 ex]
\end{split}
\]
\begin{spl}% the new defined environment
  4x+  6y -2z &= -4\\
   x   -y +2z &= 9 \\[-1.4 ex]
     \cline{1-2}
  5x + 5y     &= 5 \\
   x + y      &= 1 \\[-1.4 ex]
\end{spl}
\end{document}