The Theorem state:
If $(k,m)=d,$ then the congruence $$(1)\ kx≡l({\rm mod}\ m)$$ is soluble if and only if $d|l.$ It has then just d solutions. In particular, if $(k,m)=1,$ the congruence has always just one solution.
Here is one part of the proof:
If $d>1,$ the congruence (1) is clearly insoluble unless $d|l.$ If $d|l,$ then $$m=dm',\ k=dk',\ l=dl',$$ and the congruence is equivalent to $$(2)\ k'x=l'({\rm mod}\ m').$$ Since $(k',m')=1,$ (2)has just one solution. If this solution is $$x≡t({\rm mod}\ m'),$$ then $$x=t+ym',$$ and the complete set of solutions of (1) is found by giving $y$ all values which lead to values of $t+ym'$ incongruent to modulus $m.$ Since $$t+ym'≡t+zm'({\rm mod}\ m) = m|m'(y-z) = d|(y-z)$$ there are just d solutions, represented by $$t,\ t+m',\ t+2m',…,\ t+(d-1)m'$$ This proves the theorem.
I don't know why the complete set of solutions of (1) is given by all $y$ values lead to values of $t+ym'$ incongruent to modulus m and why does $d|(y-z)$ shows there are just $d$ solutions.