Impedance is a measure of electrical resistance specified in ohms. Speakers are commonly listed as 4 or 8 ohms but speakers are reactive devices and a nominal 8 ohm speaker might measure from below 4 ohms to 60 or more ohms over its frequency range. This varying impedance curve is different for each speaker model and makes it impossible to design a really effective "generic" speaker level high-pass filter. Active devices like amplifiers typically have an input impedance between about 10,000-100,000 ohms and the impedance is the same regardless of frequency.