Assuming you really mean "common tangent plane", write the first surface as so that we can think of the surface as "level surface" for f. The gradient of f, is a normal vector to that surface and so to its tangent plane, at any given x, y, z. Taking the point at which the plane is tangent to the surface as then any tangent plane to the surface at that point and that passes through (2, -3, 1), is of the form .
Similarly,we can write the second surface as so that grad g= is normal to the surface and tangent plane. Taking as point of tangency, the tangent plane that contains (2, -3, 1) is of the form .
The fact that this is a common tangent plane means that we must have for all x, y, z and so that "corresponding coefficients" are equal: we must have , , and .