Look at the diagram above This is a wheatstone bridge.You can notice four resistances P,Q,R and S connected on the bridge.
You can also notice a galvanometer connected between points B and D.
The four resistances are adjusted in such a way that the current through the galvanometer becomes zero.
This shows that B and D are at the same electric potential.
∴VB=VD
The potential difference across B will be VA−VB
Similarly across Q will be VA−VD
Similarly across R will be VB−VC
Similarly across S will be VD−VC
By Ohm's law we know that V=IR where I is the current.
∴VA−VB=IP ,VA−VD=IQ ,VB−VC=IR and VD−VC=IS
∵VB=VD we get
IP=IQ and IR=IS
By dividing the 1st by the 2nd, we get
IPIR=IQIS
∴PQ=RS this equation is known as the balancing condition in a wheatstone bridge