Hi Muhammad,

 Try

<xpath expr="//field[@name='partner_shipping_id']" position="before">
    <label for="rcts_commodity"/>
    <field name="rcts_commodity" readonly="state != 'draft'" invisible="move_type not in ['out_invoice', 'out_refund', 'out_receipt'] or company_id not in [4, 11]" nolabel="1"/>
</xpath>

Hope this helps.