One idea unifies resistors, capacitors and inductors for audio: reactance is frequency-dependent resistance. Which is why an R and a C make a filter, and why every EQ, crossover and tone control is the same trick at a different scale.
Three passive components appear in essentially every audio circuit, and there is one idea that connects them and explains why filters exist at all. Getting that idea makes a great deal of equipment behaviour predictable rather than mysterious.
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