Thermal resistance is a measure of a material's ability to resist the flow of heat. It quantifies how well a material or a system conducts thermal energy and is often used in the context of thermal insulation and heat transfer.
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Thermal resistance measures the temperature drop required to drive a given rate of heat transfer. For the steady one-dimensional bar model in thermal conduction,Here relates the temperature drop to heat flux, while relates it to the rate of heat transfer. The single bar above has and , so its drop drives .
To see why series thermal resistances add, apply Fourier's law in each layer to obtain . With no accumulation or side losses the rate of heat transfer is the same through both, so adding the drops gives . This lets us size layered walls without solving a new differential equation for every layer. The structure matches Ohm's law: temperature difference plays the role of electric potential difference, the rate of heat transfer plays the role of electric current, and thermal resistance plays the role of electrical resistance. [ref]
https://web.mit.edu/16.unified/www/FALL/thermodynamics/notes/node118.html. E. M. Greitzer, Z. S. Spakovszky and I. A. Waitz, MIT Thermodynamics and Propulsion, section 16.4: series thermal resistances and the electrical analogy