In the discussion about the Delta Function equation, the variable k can take both positive and negative values due to its role in the transformation of the function. The equation \(\delta(k x) = \frac{1}{|k|} \delta(k x)\) holds under the condition that k is not equal to zero. When k is positive, the integral simplifies to \(\frac{1}{k} f(0)\), while for negative k, it results in \(-\frac{1}{k} f(0)\). This demonstrates that the Delta function behaves consistently regardless of the sign of k, as long as the appropriate substitutions are made. The discussion also touches on generalizations for arbitrary functions with single-order zeros, reinforcing the versatility of the Delta function in mathematical analysis.