The answer points out that it's basically asking how many mL of 0.4M H2SO4 would result in the same numbers of moles of H+ as 25 mL of 0.6M H3PO4. They convert to mmoles of H3PO4 and then do a basic N1V1 = N2V2 relationship. Is it unclear how the 25mL of 0.6M H3PO4 becomes 45 mmoles?