This is a continuation of the mainstream scene in Episode 6 of Hanaukyō Maid Team La Verité, which is rather well-known in the DID community as well as the USB one, in which a baseball umpire is left trussed up and gagged out of sight after one team stole her uniform to rig a game.
The picture's description on Deviantart includes a link to the original scene if you're curious or need a refresher.
