I know in a commutative ring, the $\text{Nil}(R)$ is the ideal consisting of the Nilpotent elements of the ring.
$$ \text{Nil}(R) = \Bigg{\{} r \in R \mid \forall n \in \mathbb{N} r^n=0 \Bigg{\}}. $$
And I know it's not true for any ring which is not commutative.
I have proved the statement for the case of commutative rings;
Could any one give a counter example of (“ In any Ring the set of all Nil(R) is an ideal”)?
Take any field $F$ and consider the full matrix ring $R=M_2(F)$. It's well known that this ring only has trivial ideals.
Obviously there are elements which are nilpotent, like $\begin{bmatrix}0&1\\0&0\end{bmatrix}$, so if the nilpotent elements formed an ideal, it would have to be all of $R$. But that's absurd since there are non-nilpotent elements (like the identity.)
Dietrich gave an example of the sum of two nilpotents not being nilpotent. Let me also point out that the product of a nilpotent element with another element may not be nilpotent either, so that the set of nilpotents does not absorb like an ideal is required to do.
For example:
$$ \begin{bmatrix}0&1\\0&0\end{bmatrix}\begin{bmatrix}0&1\\1&0\end{bmatrix}=\begin{bmatrix}1&0\\0&0\end{bmatrix} $$
The first matrix is nilpotent, the second is a unit, and the last one is an idempotent (and not nilpotent.)
This works for any field and any of its full matrix rings.