If $\overrightarrow{a}=ki+lj$ is parallel to $\overrightarrow{b}=li+kj$ then, by definition, there is $\alpha$ such that
$$\overrightarrow{a}=\alpha\cdot \overrightarrow{b} \rightarrow ki+lj=(\alpha l)i+(\alpha k)j \rightarrow (k-\alpha l)i+(l-\alpha k)j=0$$
once we have a null vector then each coordinate is zero.
That give us:
$k=\alpha l \quad (1)$
$l=\alpha k\quad (2)$.
Putting $(2)$ in $(1)$ we get:
$$k=\alpha l=\alpha^2 k \rightarrow k(1-\alpha^2)=0$$
so $k=0$ or $\alpha = \pm 1$.
1) If $k=0$ then, from $(2)$, we get $l=0$ and then $l^2=k^2$
2) If $\alpha = \pm 1$ then, from $(2)$, we get $k=\pm l$ and square both sides and get $l^2=k^2$.