Working in engineering we very often use the following identity:
$$s=j\omega$$
Where $s$ is the Laplace variable, $j^2=-1$ and $\omega$ is the angular frequency.
But where does that comes from. Because normally we set: $s=\sigma+j\omega$ so why do we assume that $\sigma$ equals $0$?
The Laplace Transform can be thought of as a generalization of the Fourier Transform into (at least the right half of) the complex plane. In the s-plane of the Laplace Transform, the Fourier Transform is along the $s = j\omega$ axis.
The Laplace Transform is defined as:
$$\mathscr{L}\{f(t)\} = \int_0^{\infty} f(t)e^{-st} dt$$
The one sided Fourier Transform can be defined as:
$$\mathscr{F}\{f(t)\} = \int_0^{\infty} f(t)e^{-j\omega t} dt$$
Which should make obvious why the substitution $s=j\omega$ gives one the Fourier Transform (in most cases).