Does anyone recognize this equation?

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Does anyone recognize this equation? Which branch of mathematics is it?
Does anyone recognize this equation?

Which branch of mathematics is it from?
 

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It seems summation for all the divisors d of k.
 
If n is the power of a prime number, then the right side of the equation equals the number of monic irreducible polynomials of degree k over the finite field with n elements. See the section on Algebraic number theory in this Wikipedia article and the cited reference.