A man stands nervously before an angel with a laptop. Angel says: "It says here you should be in hell but since you were a backend developer we will consider that as time served." The humor of the image relies on the stereotype that backend developer is a difficult and unpleasant job.
https://files.mastodon.social/media_attachments/files/114/290/041/312/951/904/original/7562858c3b8dee18.png