No.
The binary operation of subtraction (really adding a negative number) is
NOT commutative. Let's say * is the binary operation of subtraction (really addition): such that
a*b = a - b or more correctly: a + (-b).
Let's assume it is commutative, Then a*b = b*a
Let's find any counter example to show that this not the case:
a=1
b=4
1 + (-4) =/= 4 + -1
-3 =/= 3