Given units digit is x and tens digit is y
Hence the two digit number = 10y + x
Number obtained by reversing the digits = 10x + y
Given the original is 27 more than the number obtained by reversing the digits.
Hence (10y + x) = (10x + y) + 27
⇒ 10y + x – 10x – y = 27
⇒ 9y – 9x – 27=0
∴ x – y + 3 = 0
Thus the required linear equation is x – y + 3 = 0