Parallel lines have the same slope.
So that,
for Ax + By = C, we have y = (-A/B)x + C/B, where the slope is -A/B
for Ax + By = D, we have y = (-A/B)x + D/B, where the slope is -A/B
Hence, the two lines are parallel.
Note that:
if A = B = 0, y = 0/0 + C/0 (or D/0). The lines are undefined.
if C = D, it is a single line crossing the ordinate axis at the same point.