An ideal voltage source is something that will deliver that specified voltage no matter how much current is required. If you set that voltage spec to 0 (which you do to remove that voltage from the linear equation that depends on it) it is the same as a short circuit. A wire.
An ideal current source is something that will deliver that specified current no matter how much voltage is required. If you set that current spec to 0 (which you do to remove that current from the linear equation that depends on it) it is the same as an open circuit. An insulator.