Commutative property : The subtraction of whole numbers is not commutative, that is, if a and b are two whole numbers, then in general a–b is not equal to (b–a).
Verification:
We know that 9–5=4 but 5–9=−4 which is not a whole number. Thus, for two whole numbers a and b if a>b, then a–b is a whole number but b–a is not possible and if b>a, then b–a is a whole number but a–b is not possible.
Now, if a=b=3 then, a−b=3−3=0 which is also a whole number.
Hence, whole numbers are commutative under subtraction if and only if a=b.