The source appears to be an anime.
I suspect for Roman Catholic boys with submissive and masochistic natures who attend parochial school nuns being punished by nuns is a common fantasy image.
Nun as Dominatrix: A Common Fantasy?
Those excessively large breasts don’t enhance the image at all do they?
Related posts:
Mmmm…Domme Nuns!! They have been a fantasy since I saw a FemDom video back in the 80s with rubber-clad nuns delivering some excellent CBT on their victims ;o) Wish I could remember what the video was called
nuns femdom latex