The symmetry is electromagnetic reciprocity applied to mutual inductance. For thin closed circuits in vacuum, the magnetic vector potential generated by circuit B is
Stokes theorem converts the magnetic flux through circuit A into its magnetic vector potential circulation. Dividing by gives Neumann's mutual-inductance formula,
The dot product and separation are unchanged by interchanging A and B, so
Each has units . The winding orientations must be used consistently to determine the common sign. The same reciprocity holds in ordinary linear reciprocal magnetic media; it is not an unrestricted statement about biased nonreciprocal materials. Equivalently, a reversible magnetic energy function has equal mixed derivatives with respect to the two currents.

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