A rotation matrix is also called a director cosine matrix. The elements of the rotation matrix are the cosines of the unit vectors of two coordinate systems involved. You can find a more generic explanation here.
Let $\angle (e_{2,i}, e_{e,j})$ denote the angle between the angle between unit vector on the i axis of the fixed reference frame and the unit vector of the j axis of the rotated frame.
$$
R_{2e} = \\
\begin{pmatrix}
cos(\angle (e_{2,x}, e_{e,x},)) & cos(\angle (e_{2,x}, e_{e,y},)) & cos(\angle (e_{2,x}, e_{e,z}))\\
cos(\angle ( e_{2,y}, e_{e,x},))) & cos(\angle (e_{2,y}, e_{e,y},)) & cos(\angle (e_{2,y}, e_{e,z}))\\
cos(\angle (e_{2,z}, e_{e,x},)) & cos(\angle (e_{2,z}, e_{e,y},)) & cos(\angle (e_{2,z}, e_{e,z}))
\end{pmatrix}
=
\begin{pmatrix}
0 &sin\beta & cos\beta \\
0& cos\beta & -sin\beta\\
-1 &0 &0
\end{pmatrix}
$$
In your case we identify that:
$cos(\angle (e_{2,x}, e_{e,x})) = 0$
This translates to a $90^\circ $ angle between the unit vectors of the two x axes.
$cos(\angle (e_{2,y}, e_{e,x})) = 0$
This translates to a $90 \deg $ angle between the unit vectors of the y axes of the reference frame and the x axis of the rotated frame.
$cos(\angle (e_{2,z}, e_{e,x})) = -1$
This translates to a $180^\circ $ angle between the unit vectors of the z axes of the reference frame and the x axis of the rotated frame.
Similarly for all other elements of the matrix, but here is the most interesting ones:
$cos(\angle (e_{2,y}, e_{e,y},)) = cos(\beta)$
This translates to a $\beta^\circ $ angle between the unit vectors of the y axes of the reference frame and the y axis of the rotated frame.
$cos(\angle (e_{2,z}, e_{e,x})) = cos(\beta)$
This translates to a $\beta^\circ $ angle between the unit vectors of the z axes of the reference frame and the x axis of the rotated frame.
$cos(\angle ( (e_{2,y}, e_{e,z}) ) = -sin(\beta)$
Using the quarter period phase shift property $cos(x + \frac{\pi}{2}) = -sin(x)$
$cos(\angle ((e_{2,y}, e_{e,z})) = cos(\beta + \frac{pi}{2})$
This translates to a $\beta + 90^\circ $ angle between the unit vectors of the y axes of the reference frame and the z axis of the rotated frame.