In the context of the superposition theorem, a voltage source is treated as a short circuit because it maintains a specified voltage regardless of current, effectively acting as a wire when set to zero voltage. Conversely, a current source is considered an open circuit since it delivers a specified current without regard to voltage, functioning as an insulator when set to zero current. This treatment is based on the ideal characteristics of these sources, rather than their internal resistance. The simplification allows for easier analysis of linear circuits by isolating the effects of individual sources. Understanding these principles is essential for applying the superposition theorem effectively in circuit analysis.