The image depicts a young man in a restrained, tickle-torture or BDSM-themed scenario, specifically focused on foot tickling.
Restraints: The man’s hands are tied together and secured above his head with rope. His feet are locked into a wooden stock-like device (often referred to in this context as a “stocksbox”) to keep them completely stationary.
Toe Spreaders: His toes are held apart using black bands or loops, which maximizes exposure of the soles of his feet and sensitive areas between the toes.