I'm not a professional mathematician, just an undergraduate student. I was reading Introduction to Graph Theory by West, I came over the topic which discuses the methods to find the spanning trees in a general graph. Kirchhoff's Matrix tree theorem was there. Out of curiosity, I thought, could there be any relation between Kirchhoff's circuital laws and matrix tree theorem. I found this https://cp-algorithms.com/graph/kirchhoff-theorem.html. But I can't relate both. Can someone explain this, or give some reference to study.

Chapter II (pages 12 and following) of Combinatorics of Electrical Networks gives a linear algebra derivation of Kirchhoff's theorem from the circuit laws of Ohm and Kirchhoff.