Imagine you have a regular light switch and a robot that can turn that switch on and off.
That’s essentially a smart switch. Some use relays, others use solid state electronics. Relays are devices that can be physically disconnected to stop the flow of electricity. Many are magnetic and can be re-connected by a strong enough magnetic field which is generated by an electro-magnet when they are instructed to turn on.
The solid-states use a special substance that is designed to allow a large amount of electricity through if a small amount appears on the side of it. In reality it is much much more complicated than that, but this is ELI5.
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