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These characters are from 'Noumin Kanren no Skill Bakka Agetetara Naze ka Tsuyoku Natta' aka 'I've Somehow Gotten Stronger When I Improved My Farm-Related Skills'. It's a yet another silly fantasy anime with an OP protagonist.
In this picture, the hero, Al Wayne, is getting a spanking from his beautiful overprotective mother, Luccia Wayne. What is she spanking him for? Well, everything, of course. Not writing often enough, not visiting, joining the adventurers' guild without telling her, hanging out with girls (she gets very posessive because of that), coming back home late and making her worry, etc, etc. In the anime, Luccia seems to be the one wearing pants in the family, and seeing how she treats her husband, makes me think she could totally be a spanker, hehe) She also used to be an elite spy or something like that, so I'm sure she can spank very hard and Al will soon learn to treat his mother with more respect.
This might have happened in the episodes 5-6, where Al visits her in Lurgus.
