Higher Order $1/m$ Corrections at Zero Recoil

The general structure of the $1/m$ corrections at zero recoil is studied. The relevant matrix elements are forward matrix elements of local higher dimensional operators and their time ordered products with higher order terms from the Lagrangian. These matrix elements may be classified in a simple way and the analysis at the non recoil point for the form factor of heavy quark currents simplifies drastically. The second order recoil corrections to the form factor $h_{A1}$ of the axial vector current, relevant for the $|V_{cb}|$ determination from $B \to D^*$ decays, are estimated to be $-5\% < h_{A1} - 1 < 0$.

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