My calculus book states the following theorem of the properties of natural logarithms:
If a, b > 0 , then ln(ab)= lna + lnb
The author goes on to prove this theorem as follows

I do not understand what property allowed the author to use the substitution U = t/a because the original variable in the second integral is "t" and clearly U is not the same as t. Shouldn't U = t.
When you have a definite integral, the variable which you are integrating with respect to is a "dummy variable": in the sense that it does not matter what you call it. Thus, $$\int_a^b\frac1tdt,\;\int_a^b\frac1udu,\;\int_a^b\frac1sds,\;\int_a^b\frac1\zeta d\zeta$$ all mean exactly the same thing and have exactly the same value. After the substitution $u=t/a$, we obtain $$\int_a^{ab}\frac1tdt=\int_1^b\frac1udu=\ln b.$$