R2 and R3 are considered in parallel because current can flow through them without passing through each other, allowing for multiple paths. In contrast, R1 and R3 are in series because all current flowing through R1 must also flow through R3, indicating a single path. Understanding these configurations is crucial for analyzing circuits effectively. The distinction between parallel and series paths helps clarify the behavior of voltage and current in the circuit. This knowledge is essential for applying Thevenin's theorem in circuit analysis.