Let's say you work in your local git repository, and you were doing some work in the work branch:
1$>
2$> git branch
3* work
4$> ls
5work1.txt
6$>
You want to add something, but you are not sure it is going to be good, so you switch to a new branch (called new-work). The -b option instructs git to create that branch for you.
Initially, the new branch is exactly like the old one.
1$>
2$> git checkout -b new-work
3Switched to a new branch 'new-work'
4$> git branch
5* new-work
6 work
7$> git status
8On branch new-work
9nothing to commit, working tree clean
10$> ls
11work1.txt
12$>
But then you add another file (work2.txt), add and commit:
This image shows a simmilar situation, just before merge has taken place. Here, master has not changed anything, so merging iss53 into master means that master should point to the same place where iss53 points to.