is tesuji. It is the effective use of the belly attachment suji. It deals with two problems simultaneously, namely White's cut at a and White's watari at b.
After , the circled points show Black's liberties (four). Even if White effectively captures the stones, Black connects at a and White has three liberties : two inside the eye, and one internal, which Black cannot count. (See Richard Hunter's theory on Counting Liberties.)
White's best resistance is this line, leading to two-move approach ko. (In practice, it may not be worth the effort because the line loses some territory points first.)
The following diagrams are just to prove the statement of the reference diagram, i.e. that defends against two threats.
White's belly attachment makes ko. Black cannot answer with at , because at will then reduce him to one eye.
In the above diagrams, notice that Black answered White's attacks twice at the same point. White's strongest resistance is to play at that point herself (cf. the main line).
Now for some failures.
The vulgar (crude) move at provokes a forcing magari at , giving White the time to play atari with .
If Black turns at , White plays atari from the other side (again threatening to make two eyes) and then captures two stones with . Black can neither play at a nor at b, because of shortage of liberties.