In this paper, we develop several structure theorems concerning commuting transformations and minimal $ \mathbb{R} $-flows. Specifically, we show that if $ (X, S) $, $ (X, T) $ are minimal systems with $ S $ and $ T $ being commutative, then they share an identical higher-order regionally proximal relation. Consequently, both $ (X, S) $ and $ (X, T) $ share the same increasing sequence of pro-nilfactors. For minimal $ \mathbb{R} $-flows, we introduce the concept of higher-order regionally proximal relations and nilfactors, and establish that nilfactors are characteristic factors for minimal $ \mathbb{R} $-flows, up to almost one to one extensions.
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