A low pass harmonic filter allows low frequencies to pass while blocking high frequencies, utilizing components like inductors and capacitors to manage reactance based on frequency. Inductors increase reactance at higher frequencies, while capacitors decrease reactance, effectively shunting high frequencies to ground. The inclusion of a resistor in an RC low-pass filter alters the transfer function, changing the circuit's response and defining the break frequency. Understanding the transfer function is crucial for analyzing filter behavior, as it dictates the relationship between input and output voltages. Mastery of these concepts is essential for effective filter design and analysis.