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.
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
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.