given that an ellipsoidal shaped capacitor has its resistance equal to C .. now a resistor of same geometry shape and dimesions is taken .. its resistance R is equal to :-
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for any arbitary shaped resistor R = σ ∫ E . d s ∫ E . d r ..........equation (i) now if we make a capacitor which has same dimensions and geometery we can write C as C = ∫ E . d r ( ∫ E . d s ) . ε .....equation (ii) where c=q/V and using gauss law we get equation (ii) now the integrals formed in both C and R would be same as both have same geometry dimesions etc. thus relating (i) and (ii) we get R= C σ ε