In the case where , it is pretty easy to show that
In the general non-commuting case, the flow equals to first order both and . Morally, the second order approximation should be 'halfway between' the two aforementioned flows. Since is approximated by , we expect to have
It happens to be the first few terms of the Zassenhaus formula (in reverse order) for the exponential map. Notice that we can interpret a vector field on a manifold as an element of the Lie algebra of the infinite dimensional Lie group , so that taking the exponential map corresponds to integrating vector fields.