[guided]We want to express $[X,Y]$ in terms of the flow $\varphi_t$ of $X$. The idea is: the bracket should measure how much $Y$ fails to be invariant under the flow of $X$. To capture this, we pull $Y$ back to $p$ via $(\varphi_{-t})_*$ and compare with $Y|_p$; the first-order discrepancy will be the bracket.
Fix $p \in M$ and a chart $(U, x_1, \dots, x_n)$ around $p$ with $\varphi_t$ defined for $|t| < \varepsilon$. We compute in this chart. Let $f \in C^\infty(M)$.
**Taylor expansion of $f$ along the flow.** The function $t \mapsto f \circ \varphi_{-t}(q)$ has derivative at $t = 0$ equal to $-X \cdot f(q)$, by the defining property of the flow ($\frac{d}{dt}\varphi_t|_{t=0} = X$). Hence
\begin{align*}
f \circ \varphi_{-t}(q) = f(q) - t (X \cdot f)(q) + O(t^2),
\end{align*}
uniformly for $q$ in a compact neighbourhood of $p$.
**Taylor expansion of $Y$ along the flow.** In the chart, $Y|_{\varphi_t(p)}$ has components $Y_i(\varphi_t(p))$. Expanding in $t$:
\begin{align*}
Y|_{\varphi_t(p)} = Y|_p + t (X \cdot Y)|_p + O(t^2),
\end{align*}
where $(X \cdot Y)|_p := \sum_i X_i(p) \partial_{x_i} Y_j(p) \, \partial_{x_j}|_p$ is the chart-wise derivative of the components. This is chart-dependent, but the bracket combination $X \cdot Y - Y \cdot X$ is not.
**Pushforward formula.** By the definition of the pushforward under a diffeomorphism, a vector $v \in T_q M$ pushes to a vector $(\varphi_{-t})_* v \in T_{\varphi_{-t}(q)} M$ acting on $f$ by $(\varphi_{-t})_* v (f) = v(f \circ \varphi_{-t})$. Applied with $q = \varphi_t(p)$ and $v = Y|_{\varphi_t(p)}$, we get $(\varphi_{-t})_* Y|_p (f) = Y|_{\varphi_t(p)}(f \circ \varphi_{-t})$.
**Combining the two expansions.** Substitute and keep terms up to $O(t)$:
\begin{align*}
Y|_{\varphi_t(p)}(f \circ \varphi_{-t}) &= \bigl(Y|_p + t(X \cdot Y)|_p + O(t^2)\bigr)\bigl(f - t\,(X \cdot f) + O(t^2)\bigr) \\
&= Y|_p(f) + t\bigl[(X \cdot Y)|_p(f) - Y|_p(X \cdot f)\bigr] + O(t^2).
\end{align*}
Why does the $O(t^2)$ survive? The vector $Y|_p$ is a linear functional, so it acts linearly on the remainder $O(t^2)$ term in $f \circ \varphi_{-t}$, giving $O(t^2)$. Similarly $(X \cdot Y)|_p$ acting on $O(t)$ terms contributes $O(t^2)$.
**Identifying the bracket.** Subtracting $Y|_p(f)$, dividing by $t$, and letting $t \to 0$:
\begin{align*}
\lim_{t \to 0} \frac{(\varphi_{-t})_* Y|_p - Y|_p}{t}(f) = (X \cdot Y)|_p(f) - Y|_p(X \cdot f).
\end{align*}
In any chart, $(X \cdot Y)|_p(f) = X(Yf)|_p - Y|_p(X \cdot f) + Y|_p(X \cdot f) = X(Yf)|_p$... Wait: a cleaner way. By the Leibniz calculation in coordinates, $(X \cdot Y)|_p(f) = \sum_{i,j} X_i(p)(\partial_{x_i} Y_j)(p) (\partial_{x_j} f)(p) = X(Yf)|_p - Y|_p(X \cdot f) \cdot 0$... Let us verify directly. Write $Yf = \sum_j Y_j \partial_{x_j} f$. Then $X(Yf) = \sum_{i,j}X_i \partial_{x_i}(Y_j \partial_{x_j} f) = \sum_{i,j}X_i (\partial_{x_i} Y_j)(\partial_{x_j} f) + \sum_{i,j} X_i Y_j \partial_{x_i}\partial_{x_j} f$. The first sum equals $(X \cdot Y)(f)$, and the second equals $Y(Xf) - (Y \cdot X)(f)$ where $(Y \cdot X)(f) = \sum_{i,j} Y_j (\partial_{x_j} X_i)(\partial_{x_i} f)$. In particular, one reads off
\begin{align*}
(X \cdot Y)|_p(f) - Y|_p(X \cdot f) = X(Yf)|_p - Y(Xf)|_p = [X,Y]|_p(f).
\end{align*}
Since $f$ was arbitrary, this identifies the limit as $[X,Y]|_p$, establishing the flow formula.
This formula is the technical heart of the theorem. It converts the algebraic object $[X,Y]$ into an analytic statement about $Y$ near $p$ as observed through the flow of $X$.[/guided]