Example 4
Tag 04DN, permanent. Cite it as [Bourbaki, Tag 04DN].
Commutative Algebra, chapter III, § 2. General results on filtered rings and modules
\* Let be a commutative ring, a Lie algebra over and the enveloping algebra of . An increasing filtration is defined on by taking for and denoting by , for the set of elements of which can be expressed as a sum of products of at most elements of , then
U_0 = K and gr(U) is a commutative K-algebra (Lie Groups and Lie Algebras, Chapter I, § 2, no. 6). The canonical mapping of g to gr_1(U) = U_1/U_0 can be extended uniquely to a homomorphism h of the symmetric algebra of the K-module g to the K-algebra gr(U); the homomorphism h is surjective and, if the K-module g is free, h is bijective (loc. cit., no. 7, Theorem 1).
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.