In this paper we derive some basic results of circuit theory using Implicit Linear Algebra' (ILA). This approach has the advantage of simplicity and generality. Implicit linear algebra is outlined in [1]. We denote the space of all vectors on $S$ by $\mathcal{F}_S$ and the space containing only the zero vector on $S$ by $\mathbf{0}_S.$ The dual $\mathcal{V}_S^{\perp}$ of a vector space $\mathcal{V}_S$ is the collection of all vectors whose dot product with vectors in $\mathcal{V}_S$ is zero. The basic operation of ILA is a linking operation ('matched composition) between vector spaces
(regarded as collections of row vectors on
column sets respectively with disjoint) defined by
${SP}\leftrightarrow {PQ}\equiv
{(f_S,h_Q):((f_S,g_P)\in {SP}, (g_P,h_Q) \in {PQ}},{SP}\rightleftharpoons {PQ}\equiv
{(f_S,h_Q):((f_S,g_P)\in {SP}, (-g_P,h_Q) \in {PQ}}.{SP}\leftrightarrow({SP}\leftrightarrow
S)= S,{SP}\leftrightarrow
P\subseteq S\subseteq
{SP}\leftrightarrowS$) and Implicit Duality Theorem
(which states that $({SP}\leftrightarrow {PQ})^{\perp}=
({SP}^{\perp}\rightleftharpoons _{PQ}^{\perp}$). We show
that the operations and results of ILA are useful in understanding basic
circuit theory. We illustrate this by using ILA to present a generalization of
Thevenin-Norton theorem where we compute multiport behaviour using adjoint
multiport termination through a gyrator and a very general version of maximum
power transfer theorem, which states that the port conditions that appear,
during adjoint multiport termination through an ideal transformer, correspond
to maximum power transfer.

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