For a finite commutative ring R with unity and a vector \(\textbf{v} = (v_1, v_2, \ldots , v_m) \in R^m\) , the support of \(\textbf{v}\) is defined as \(\textrm{Supp}(\textbf{v}) = \{i \in \mathbb {N}: 1 \le i \le m \text { and } v_i \ne 0\}\) . This paper investigates the structure of minimal linear codes over R, where a linear code C is called minimal if, for any two linearly independent codewords \(\textbf{c}_1, \textbf{c}_2 \in C\) , neither \(\textrm{Supp}(\textbf{c}_1) \subseteq \textrm{Supp}(\textbf{c}_2)\) nor \(\textrm{Supp}(\textbf{c}_2) \subseteq \textrm{Supp}(\textbf{c}_1)\) holds. We introduce a class of linear codes \(C{g_w}\) over R and construct an explicit generating set consisting entirely of minimal codewords. The principal objective is to identify conditions under which \(C{g_w}\) admits a basis composed solely of minimal codewords, thereby providing a systematic framework for analyzing and constructing minimal linear codes over finite commutative rings.
