Proposition 8
Tag 0100, permanent. Cite it as [Bourbaki, Tag 0100].
Lie Groups and Lie Algebras, chapter VIII, § 3. Subalgebras of split semi-simple Lie algebras
Let be a subalgebra of an extension of . Then is a Borel subalgebra of if and only if is a Borel subalgebra of .
This is clear from condition (iii) of Prop. 7.
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.