This equation computes the impulse applied to a mass by the change in the mass's momentum.
The change in mass in this case is due to a purely elastic collision, so the initial and final velocity are identical in magnitude.
Since the mass is not changing in this example and the magnitude of the velocity is not changing, the change in momentum, Δp, is solely due to the change in direction of velocity due to impact with as surface at angle theta. This example assumes perfect elastic rebound from the surface, so that the speed of the mass before and after impact are exactly equal.