Wheelchair to Bedside Commode Transfer

This video goes over the steps of how you transfer a person from a wheelchair to a bedside commode. While the actual ability of the patient or care recipient may very, the steps and the mechanics of the transfer remain the same.
The goal of the caregiver is to maneuver the patient or loved one into each of these positions step by step rather than just trying to "lift them and put the on the commode". Let the patient help as much as possible. It'll be easier on the everyone involved.

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Should we remove bottom clothes before or after transfer to commode?

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It's generally easier for a person to "slide" across the transfer board when there is clothing on or fabric between the skin and board. Some will use a towel or pillowcase to sit on or try to use "baby powder" on the board.
I hope that helps.