gistfile1.txt

#!/usr/bin/env bash

dir=antoine

mkdir -p $dir # creation repertoire

(echo "antoine courtin pierre"
 echo "antoine courtin toto"
 echo "b d e") > $dir/test

cut -f1-2 -d' ' $dir/test |
sort |
uniq -c |
sed -e 's#^ *##' > $dir/test.count

cat $dir/test.count |
while read line
do
  var1=`echo $line | cut -f2- -d' '`
  list=`grep "$var1" $dir/test      \
        | tr '\n' ' '          \
        | sed -e 's# $#\n#'    \
              -e "s#$var1##g"  \
        | tr -s ' '            \
        | sed -e 's#^ ##'      \
        | tr ' ' ','`
 echo "$line \"$list\""
done | tr ' ' ',' >  $dir/test.final