Cheeger–Gromoll splitting theorem for the Bakry–Emery Ricci tensor

In this paper, we obtain a new Cheeger–Gromoll splitting theorem on a complete Riemannian manifold admitting a smooth vector field such that its Bakry–Emery Ricci tensor is non-negative and the vector field tends to zero at infinity. The result generalizes the classical Cheeger–Gromoll splitting theorem and the splitting type results of Lichnerowicz, Wei–Wylie, Fang–Li–Zhang, Wylie, Khuri–Woolgar–Wylie, Lim, and more.