How to choose b_n?
Usually a p-series Σ1/n^p or geometric series matching the leading order of a_n.
What does a positive constant L mean?
The two series are asymptotically the same order, so they share convergence.
How to read L=0?
If the reference converges, a_n converges too; if it diverges, no conclusion.
Is this rigorous?
It approximates the limit for quick judgment; a proof needs an ε-N argument.
Can I use it for non-positive series?
Not directly; test absolute value with comparison first.