It’s a tag. It was painted by Banksy in 2006, in Bristol on Park Street.
The technique which is used is stencil and paint. The title is “Naked man hanging from a widow”.

On this work of art I can see a suited man, a woman with underwear and a naked man hanging from a widow sill.
The painting represents a woman who’s cheating on her husband with someone else ( the naked man). The suited man is looking on the right and the naked man is on the left, the woman is trying to calm down her husband who’s trying to find the lover.
The work of art is dull because there is not a lot of color.

The message which is conveyed is not to cheat on your partner or you’ll be like the naked man.
Maybe the artist wants to criticize people who have cheated on their partner and also he’s trying to deter someone from cheating on their partner.

This work of art is funny and well made because it can happen in real life.

Jérôme