\(Đặt:a=\dfrac{1}{x};b=\dfrac{1}{y}\left(x,y\ne0\right)\\ \left\{{}\begin{matrix}\dfrac{108}{x}+\dfrac{63}{y}=7\\\dfrac{81}{x}+\dfrac{84}{y}=7\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}108a+63b=7\\81a+84b=7\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}324a+189b=21\\324a+336b=28\end{matrix}\right.\\ \Leftrightarrow\left\{{}\begin{matrix}-147b=-7\\81a+84b=7\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}b=\dfrac{-7}{-147}=\dfrac{1}{21}\\81a+84.\dfrac{1}{21}=7\end{matrix}\right.\\ \Leftrightarrow\left\{{}\begin{matrix}b=\dfrac{1}{21}\\81a=7-4=3\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}b=\dfrac{1}{y}=\dfrac{1}{21}\left(TM\right)\\a=\dfrac{1}{x}=\dfrac{3}{81}=\dfrac{1}{27}\left(TM\right)\end{matrix}\right.\\ Vậy:\left\{{}\begin{matrix}x=27\\y=21\end{matrix}\right. \)