Call $\alpha^s$ the result of $\text {subst}(\alpha,s)$.
_Example_ : if $\alpha := p \lor \lnot p$ and $s(p)=\lnot q$, then $\alpha^s := \lnot q \lor \lnot \lnot q$.
For each _valuation_ $v$ and substitution $s$, define a new valuation $v^s$ in such a way that $v^s(p) = v(s(p))$, for every atom $p$.
We have that:
> $v \vDash \alpha^s$ iff $v^s \vDash \alpha$.
The proof is by induction:
_(i)_ base case: if $\alpha$ is an atom, the property certainly holds.
_(ii)_ induction step: we consider only the connective $\land$.
$v \vDash (α∧β)^s$ iff $v \vDash α^s ∧ β^s$, by property of subst, iff
$v \vDash α^s, β^s$ iff $v^s \vDash α, β$, by induction hypothesis, iff
$v^s \vDash α ∧ β$.
Consider now a tautology $\alpha$; we have that $v \vDash \alpha$, for every valuation $v$.
Thus also $v^s \vDash \alpha$ and so, by the previous result: $v \vDash \alpha^s$.
But this holds for every valuation $v$, and thus $\alpha^s$ is a tautology.