The reciprocity theorem in AC circuits states that the ratio of voltage to current for two terminals of a linear bilateral network is the same as the ratio of current to voltage for the same terminals when the directions of the sources are interchanged. In other words, if a voltage source is connected to terminals A and B, the voltage at terminal A divided by the current flowing into terminal A is equal to the voltage at terminal B divided by the current flowing into terminal B, when the direction of the voltage source is reversed.
Mathematically, the reciprocity theorem can be expressed as:
V_A / I_A = V_B / I_B
where V_A and V_B are the voltages at terminals A and B, and I_A and I_B are the currents flowing into terminals A and B, respectively.
The reciprocity theorem is a useful tool in circuit analysis, as it allows us to determine the response of a network to different sources by only considering one source at a time. It also helps in the design of circuits, as it allows us to optimize the performance of a circuit by interchanging the positions of sources and loads.