This image features Kaname Madoka and Akemi Homura from the Puella Magi Madoka★Magica anime. Both characters are shown not in their initial outfits but in the outfits they get further in the story. Madoka's outfit is referred to as Goddess' form and Homura's black outfit is known as Demon form.
Madoka is showing a popular hand shadow resembling a deer or a llama. This YouTube video shows this exact hand shadow, among others. Take a look, it is entertaining.
Learn about the characters from a more specialised source:
Questions remain open:
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When was it posted?
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Was it drawn because some Madoka media was released?
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Is tkmiz a fan of the show or does he simply like Homura's especially hot dress?