How is reluctance in a magnetic circuit similar to resistance in an electric circuit?

In a magnetic circuit, reluctance is analogous to resistance in an electric circuit because both represent the opposition to the flow or presence of a quantity within a closed path.1

The relationship is defined by the following similarities:

• Functional Role: Just as resistance opposes the flow of electric current driven by electromotive force, reluctance opposes the presence of magnetic flux established by magnetomotive force.
• Mathematical Relationship: Both are defined by their respective driving forces and resulting flows. In an electric circuit, current is voltage divided by resistance ($I=V/R$); in a magnetic circuit, flux is magnetomotive force divided by reluctance ($\Phi =f/r$).1
• Physical Dependencies: Both properties depend on the geometry and material of the circuit. Each is directly proportional to the length of the path and inversely proportional to the cross-sectional area of the conductor or core.12

While resistance transforms electric energy into heat, reluctance describes the material's opposition to magnetic flux based on its permeability, with materials like iron offering significantly less reluctance than air.1