Reactive power and reactance are distinct concepts in electrical engineering, with reactive power measured in volt-amperes (VAR) and reactance measured in ohms. Reactive power represents the power that oscillates between the source and reactive components, while reactance is a measure of the opposition that inductors and capacitors present to alternating current. Understanding the mathematical relationships involves recognizing that reactance contributes to impedance, which affects the overall circuit behavior. Resources like Wikipedia can provide foundational knowledge on these topics. Clarifying these concepts can significantly enhance comprehension of AC circuit dynamics.