@DanielFischer Let $\Sigma$ be the sigma algebra of all subsets of $S$. All functions from $S$ to $\mathbb{R}$ are thus measurable. Let $\zeta_{S}$ denote the measurable set $\Sigma$ endowed with the counting measure on it. Consider any function $$f: \zeta_{S} \to \mathbb{R}$$ This can be considered a simple function $$f(x) = \sum\limits_{k=1}^{n}\alpha_{k}1_{A_k}(x)~~~~\text{where }~A_{1},...,A_{n}~~\text{denotes the singletons of}~ S.$$
For any $x \in \zeta_{S}$ we have that $$f(x) = \sum\limits_{k=1}^{n}\alpha_{k}1_{A_{k}}(x) = \alpha_{k}~~~\text{for some }k = \{1,...,n\}$$