Answer
The statement does not make sense.
Work Step by Step
For a system with 2 equations in 2 unknowns, x and y,
we need $D, D_{x}$, and $ D_{y.}$ (3 determinants)
For a system with 3 equations in 3 unknowns, x,y and z,
we need $D, D_{x},D_{y}$, and $ D_{z.}$ (4 determinants)
Generally we need one more determinant than there are variables and equations.
So, the statement does not make sense.