The superposition theorem states that for a linear circuit with multiple independent sources, the total response at any point in the circuit is equal to the sum of the individual responses produced by each independent source acting alone. To determine the individual contribution of each source, all other sources are replaced by their internal impedances. The theorem can be applied to circuits containing resistors, inductors, capacitors, transformers, and independent and dependent sources, as long as the elements have linear responses. The document provides an example using the superposition theorem to calculate the voltage drop and current across a resistor in a circuit with two independent voltage sources.