When given a problem like this you should trace what the program is doing on apiece of paper (if it's not obvious). This program reverse the m[3] from [0,10,20] to [20,10,0] .
The j is used as a new index for the second for-loop. t is temporary storing the element to be moved. Try it on a piece of paper. Note that while i goes from 0 to 2, the j goes from 2 to 0.