give me explanation of code

can anybody
EXPLAIN THAT CODE SO
I CAN UNDERSTAND THAT CODE, I HAVE LITTLE KNOWLEDGE OF VBA
SEE THE BELOW CODE , i also attached file of that code

Sub Insert_row()

For i = Range("B65535").End(xlUp).Row To 2 Step -1
If Range("B1").Offset(i).Value <> Range("B1").Offset(i - 1).Value Then
Range("B1").Offset(i).EntireRow.Insert
End If
Next i

End Sub