The Möbius Inversion Formula states:
Let $F$ and $f$ be two number-theoretic functions related by the formula, $$F(n) = \sum_{d\mid n} f(d),$$ Then, $$f(n) = \sum_{d\mid n} \mu(d) F(n/d) = \sum_{d\mid n} \mu(n/d)F(d).$$
But I do not know how the 2 sums mentioned in the conclusion of the theorem are the same, could anyone explain this for me please?
If $d$ is a divisor of $n$, so is $n/d$. Since $d$ runs through all divisors of $n$, both expressions are one and the same.