A nilpotent Lie algebras bundle over a non-holonomic manifold (Nilpotentization)

On the tangent bundle of a non-holonomic manifold a canonical structure of a nilpotent Lie algebras bundle is introduced. The local ring of the non-holonomic manifold is interpreted as a ring of quasi-jets. This constructions are used to unify and simplify some results of non-holonomic geometry.