Let b,b′ be Borel subalgebras of g. There exists a splitting Cartan subalgebra of g contained in b∩b′.
Let h be a Cartan subalgebra of b,n=[b,b],n′=[b′,b′],p=b∩b′, and s a vector subspace of g complementary to b+b′. Denote by s⊥,b⊥,b′⊥ the orthogonal complements of s,b,b′ with respect to the Killing form of g. Put l= dimh,n= dimn,p= dimp. Then dimb= dimb′=l+n,
dims⊥= dim(b+b′) =2(l+n)−p,
and so
dim(s⊥∩p)≥ dims⊥+ dimp− dimg (3)
=2(l+n)−p+p−(l+2n)=l
By Prop. 1 of §2, no. 2,n⊂b⊥,n′⊂b′⊥. The elements of p∩n are nilpotent in g (Prop. 9 (ii)), and belong to b′, and hence to n′ (Prop. 9 (ii)). Consequently, p∩n⊂n∩n′⊂b⊥∩b′⊥, so s⊥∩p∩n=0. In view of (3), we see that s⊥∩p is a complement of n in b. Let z be an element of h regular in g; there exists y∈n such that y+z∈s⊥∩p; by Prop. 9 (i), adg(y+z) has the same characteristic polynomial as adgz, so x=y+z is regular in g and a fortiori in b and b′ (Chap. VII, §2, no. 2, Prop. 9). Since g,b,b′ have the same rank, b0(x)=g0(x)=b′0(x) is simultaneously a Cartan subalgebra of b, of g and of b′ (Chap. VII, §3, no. 3, Th. 2). Finally, this Cartan subalgebra of g is splitting by the Cor. of Prop. 9.
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.