The question asks about how to neglect a voltage source in circuit analysis.
- Neglecting a Voltage Source: When using techniques like superposition, it is sometimes necessary to "turn off" or neglect a voltage source. To do this, the voltage source is replaced with its internal resistance. For an ideal voltage source, the internal resistance is zero.
- Short Circuit: A short circuit is a path of zero resistance between two points in a circuit.
- Open Circuit: An open circuit is a break in the circuit, resulting in infinite resistance.
- Replaced by an inductor: Replacing a voltage source with an inductor does not turn off the source.
- Short-circuited: Replacing a voltage source with a short circuit (zero resistance) effectively makes the potential difference across those terminals zero, thus "neglecting" the voltage source.
- Replaced by some resistance: Replacing a voltage source with some arbitrary resistance does not completely eliminate the source's effect.
- Open circuited: Replacing a voltage source with an open circuit would completely break the circuit.
For a voltage source to be neglected, the terminals across the source should be short-circuited.

What is the first law of Kirchhoff of the electrical circuit? Find out the potential difference between the ends of 2 \(\Omega\) resistor with the help of Kirchhoff's law. See the figure: