A friend and I recently got into a silly argument where I stated A = B so B = A. He stated this was not always true. After asking for an example he stated
Jacuzzi = Hot Tub
Hot Tub ≠ Jacuzzi
Meaning all Jacuzzi's are hot tubs but not all Hot Tubs are Jacuzzi's.
Understanding that we are not completely on the same page I tried to describe the difference between our definitions of using the '=' sign but failed.
In math, what has to be true for the "=" sign to apply?
Well, if you are talking about two sets, then we define the equality $A = B $ $\iff A \subseteq B$ and $B \subseteq A$. Your friend misused the idea of equality in your example:
$$ \{y : y \text{ is Jacuzzi}\} \subseteq \{x : x \text{ is Hot Tub}\} $$ but $$\{x : x \text{ is Hot Tub}\} \not \subseteq \{y : y \text{ is Jacuzzi}\}.$$
Therefore $$\{x : x \text{ is Hot Tub}\} \not = \{y : y \text{ is Jacuzzi}\}.$$
Note that when he said
he was saying that for all Jacuzzis $ a \in \{y : y \text{ is Jacuzzi}\}$, there exists a hot tub $b \in \{x : x \text{ is Hot Tub}\} $ such that $a = b$; in other words, for every Jacuzzi, there exists a hot tub which is equal to it. However, there are hot tubs which don't have any jacuzzis equals to them. Be careful to differentiate whether you are talking about two elements of a set being equal, or the sets themselves being equal.
In this example, I could define equality between elements as those elements having the same barcode in a store.