Tellegen’s theorem is one of the most powerful theorems in network theory. The physical interpretation of Te|legen‘s theorem is the conservation of power. As per the theorem, the sum of powers delivered to or absorbed by all branches of a given lumped network is equal to 0 i.e. the power delivered by the active elements of a network is completely absorbed by the passive elements at each instant of time.
Tellegen’s theorem depends on KCL and KVL but not on the type of the elements. Tellegen theorem can be applied to any network linear or non-linear, active or passive, time-variant or time-invariant.
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