It states that in a linear network any passive element can be equivalently substitute by ideal voltage source or ideal current source provided to all other branch currents and voltages doesn't change which can be possible when the substituted element and original element absorb the same power.
Substitution Theorem is the replacement of one element with another equivalent element. In a network, if any element is substituted or replaced by a voltage or current source whose voltage and current across or through that element will remain unchanged as the previous network.
Example:
[…] Substitution Theorem […]
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