I have been studying the linear system of the form:
$$D_tX = AX + \textbf{b}$$
Where $A$ is not necessarily constant
Suppose we aim to find an integrating factor $M$ such that:
$$M[D_tX - AX] = D_t(MX)$$
This gives:
$$MD_tX - MAX = (D_tM)X + M(D_tX)$$
By equating coefficients we get:
$$D_tM = -MA$$
Solving this gives:
$$M = e^{-\int A \: dt}$$
But
$$D_t(e^{-\int{A} \: dt}) = -Ae^{-\int{A} \: dt} = -AM$$
So can we conclude that these two matrices commute?
edit
I have proven that
$$AM = MA$$
if and only if
$$A\left(\int{A} \: dt \right ) = \left (\int{A} \: dt \right ) A$$
edit 2
After looking further into the question, it appears that for non-constant matrices
$$D_te^{A(t)} \neq \left ( D_tA(t) \right ) e^{A(t)}$$
more can be found here
Let $$M = \left(e^{-\int A^T\, dt}\right)^T$$
Then $$D_t M = \left(D_t e^{-\int A^T\, dt}\right)^T = \left(-A^Te^{-\int A^T\, dt}\right)^T = \left(-A^TM^T\right)^T = -MA$$