22.4Dominant substitution begins with the tritone
Take:
G7 = G B D F
The notes that really define its dominant tension are:
B and F
They form a tritone.
Now consider:
D♭7 = D♭ F A♭ C♭
C♭ sounds like B.
So D♭7 contains:
F and B
enharmonically.
Same tritone.
This is the key.