Definition 1
Tag 00ZY, permanent. Cite it as [Bourbaki, Tag 00ZY].
Lie Groups and Lie Algebras, chapter VIII, § 3. Subalgebras of split semi-simple Lie algebras
A subalgebra of containing and satisfying the equivalent condition in Prop. 7 is called a Borel subalgebra of .
A subalgebra of a splittable algebra is called a Borel subalgebra of if there exists a splitting Cartan subalgebra of such that is a Borel subalgebra of .
Let be a split reductive Lie algebra. Let with commutative and semi-simple. A subalgebra of of the form , where is a Borel subalgebra of , is called a Borel subalgebra of .
With the notations of Prop. 7, we also say that is the Borel subalgebra of defined by and C (or by and the basis of R associated to C).
Bourbaki sets the proof directly after the statement, and the corpus does not separate them, so what is above is the statement and its proof together.