I have seen this picture online quite a lot lately, and I have been wondering which series it comes from. I tried searching but did not find any results.
1 Answers
This is a original piece of art (pixiv) made by 柳田史太 (NSFW) This piece of art is said to be based on Tezuka Rin, from the katawa shoujo series
After a simple reverse image search only came up with allot of 9gag/reddit and similar results. I decided to first identify the character, after some cropping. And a few failed search results I came to know that the character was based of Tezuka Rin, from the katawa shoujo series
Shortly after with a bit help of comments given on both 9gag and reddit I managed to find out that it was a original piece of art made by NSFW pixiv artist: 柳田史太 or as she is also known Humitan
The image is based on a simple word joke Hand-Tie(hentai). And also seems to be a word play, as "rob" and "Tie a Knot" is said to be pronounced in the same way. (can't confirm this as I don't speak the language)
I also seen some messages floating around that the image has been featured in manga order a few years back. But so far I have not been able to find it in there.

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4Tie is 結ぶ musubu, and rob is 盗む nusumu. – nhahtdh Jul 27 '15 at 01:47
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3That would make the -te forms musunde and nusunde, which sound even more alike. – Paul Rowe Jul 27 '15 at 14:50