M/M. It's from the second episode of the yaoi Enzai. Vallewida (that's the guy with the white, long hair) is yet another prisoner, being held in confinement for something he hasn't done. Long whipping, enjoy^^
I casually found it on twitter while searching stuff. I'm not sure but it should be from a sort of Bl Game called Malice: https://twitter.com/rekka1114