Digital LOW and HIGH are modeled as exact voltage levels, not as new physical units. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
The low rail is a voltage
The LOW rail is 0 volts. The bit name is not a separate unit.
VLOW=0V
The high rail is another voltage
The HIGH rail is 5 volts. Digital state names are shorthand for voltage ranges.