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The authors explain in this work a new approach to observing and controlling linear systems whose inputs and outputs are not fixed in advance. They cover a class of linear time-invariant state/signal system that is general enough to include most of the standard classes of linear time-invariant dynamical systems, but simple enough that it is easy to understand the fundamental principles. They begin by explaining the basic theory of finite-dimensional and bounded systems in a way suitable for graduate courses in systems theory and control. They then proceed to the more advanced infinite-dimensional setting, opening up new ways for researchers to study distributed parameter systems, including linear port-Hamiltonian systems and boundary triplets. They include the general non-passive part of the theory in continuous and discrete time, and provide a short introduction to the passive situation. Numerous examples from circuit theory are used to illustrate the theory.