If is tangent to and , then the restriction of to every curve in is zero, so .
Conversely, use a slice chart for an embedded submanifold. The functions vanish on . Writing , the hypothesis gives
Thus has no normal component and is tangent to . Equivalently, preserves the vanishing ideal of an embedded submanifold.
Let be the vanishing ideal of an embedded submanifold. Tangency says . Hence, for ,
so the criterion from part (d) makes tangent to .
In adapted coordinates, the tangential coefficients of the displayed bracket use only the restrictions of the tangential coefficients of and their derivatives along ; all normal coefficients vanish there. Consequently
so the restriction depends only on and . This is tangency under the Lie bracket.