What do electricity and heat have in common?

Yes. These both are the different forms of energy (heat energy , electrical energy).

These can be converted one to another as per the conservation of energy- " Energy can

neither be created nor be destroyed but we can convert one form to another. "

Example:

1.In thermal power plants, the heat energy is converted into electrical energy.

2.In Electric heater, the electrical energy is converted into the heat energy. They can both be used to transfer energy, electricity through a wire or similar conductive material, and heat by conducting through a metal or grill. They can be changed one into the other. For instance, electricity passed through something with high resistance creates heat, whilst heat can be used to make steam and power turbines which make electricity.