Polar coordinates are one example of a change of variables in multivariate integration. Other important examples of this arise in triple integrals, including cylindrical and spherical coordinates. Before we do that, it might make sense to talk about change of variables in general.
What is the volume below the graph of $f(x,y)=4-(x^2+4y^2)$ and over the $xy$-plane, as shown below?
Note that this image is very similar to our first polar image.
When we look at this one from above, we see an ellipse:
Here's the ellipse $E$ in the plane (generated with this):
Then the volume is then $\displaystyle \iint_{E} \left(4-(x^2+4y^2)\right) dA.$
To describe that ellipse, I'm going to introduce new variables $s$ and $t$ by defining their relationship with $x$ and $y$:
$$\begin{align} x &= 2\,s\cos(t)\\ y &= s\sin(t). \end{align}$$For a fixed value of $s$, these equations parametrize an ellipse that's twice as wide as it is tall. For the set of all values of $s$ from zero to one, we trace out a solid ellipse.
Put another way, we might say that the parametric equations $$ x = 2\,s\cos(t), \: \: y = s\sin(t) $$ map the rectangle $[0,1]\times[0,2\pi]$ in the $st$-plane to the ellipse in the $xy$-plane.
Even better, the function simplifies under the transformation:
$$\begin{align} 4-(x^2+4y^2) &= 4-\left((2s\cos(t))^2 + 4(s\sin(t))^2\right)\\ &=4-4s^2(\cos^2(t)+\sin^2(t)) = 4-4s^2. \end{align}$$Bringing us to:
$$\iint_{E} \left(4-(x^2+4y^2)\right) dA = \int_0^{2\pi} \int_0^1 (4-4s^2)\,\color{red}{?}\,ds\,dt.$$The last piece of the puzzle is the $\color{red}?$ in
$$\int_0^{2\pi} \int_0^1 (4-4s^2)\,\color{red}{?}\,ds\,dt.$$It should be exactly analogous to the $\color{red}r$ in polar coordinates:
$$\int_{\alpha}^{\beta} \int_a^b F(r,\theta)\,\color{red}{r}\,dr\,d\theta.$$Recall that the $r$ in the $r\,dr\,d\theta$ of polar coordinates accounts for the fact that a polar region doesn't break up evenly.
In the context of Change of Variables, this boils down to the fact that the mapping from one coordinate system to the other distorts area.
Now, $x=2s\cos(t)$ and $y=s\sin(t)$.
Thus, we've stretched the image out twice as much in the $x$ direction so the area distortion is twice as much. Thus, perhaps
$$dA = 2s\,ds\,dt.$$We can now finish off the integral:
$$\begin{align} \iint_{E} \left(4-(x^2+4y^2)\right) dA &= \int_0^{2\pi} \int_0^1 (4-4s^2)\,2s\,ds\,dt \\ &= 16\pi\int_0^1(s-s^3)\,ds = 4\pi. \end{align}$$When we have a function (often called a transformation in this context) $T:\mathbb R^2\to\mathbb R^2$ there is a a standard tool called the Jacobian used to measure how it distorts area. Write $T$ componentwise:
$$T(s,t) = (x(s,t),y(s,t)), \text{ then}$$ $$JT = \left|\frac{\partial(x,y)}{\partial(s,t)}\right| = \left|\Big| \begin{matrix} \partial x/\partial s & \partial x/\partial t \\ \partial y/\partial s & \partial y/\partial t \end{matrix} \Big|\right|.$$That's a determinant inside an absolute value.
Let's find the Jacobian for the general elliptic coordinates:
$$x = R_1\,s\,\cos(t) \: \text{ and } \: y = R_2\,s\sin(t).$$ $$\begin{align} \left|\frac{\partial(x,y)}{\partial(s,t)}\right| &= \left|\begin{matrix} R_1\cos(t) & -R_1\,s\,\sin(t) \\ R_2\sin(t) & R_2\,s\cos(t)\end{matrix} \right| \\ &= R_1R_2s\cos^2(t) + R_1R_2s\sin^2(t) = R_1R_2s. \end{align}$$This agrees with our prior example where $R_1=2$ and $R_2=1$.
Let $P$ denote the parallelogram bound by the lines
$$\begin{array}{cccc} 3x-y=0 & 3x-y=8 & 3y-x=0 & 3y-x=8 \end{array}$$We wish to set up a single, iterated integral representing
$$\iint_P xy\,dA.$$To do so, introduce $s$ and $t$ defined by
$$s = 3x-y \: \text{ and } \: t = 3y-x.$$For then, $0<s<8$ and $0<t<8$. Solving, we get
$$x = (3 s + t)/8 \: \text{ and } \: y = (s + 3 t)/8.$$The Jacobian is
$$\left|\frac{\partial(x,y)}{\partial(s,t)}\right| = \left|\begin{matrix} 3/8 & 1/8 \\ 1/8 & 3/8\end{matrix} \right| = \frac{1}{8}. $$Thus, the integral is
$$\begin{align} \iint_{p} xy \, dA &= \frac{1}{8}\int_0^{8} \int_0^8 \frac{3s+t}{8}\frac{3t+s}{8}\,ds\,dt. \end{align}$$Sometimes it's up to you to find the parametric description of a region. This parametric plotter can help verify if you've got the right region.