(– 23) + 47 is same as 47 + (– 23).(– 23) + 47 is same as 47 + (– 23).

Dear Student

The given statement is True
In case of addition even if the orders of integers are changed, as the values are equal both are equal.

(–23) + 47
= 24 and 47 + (–23)
= 24

Thanks