The man on the picture is the Dutch artist M.C. Escher, and this was a self portrait made from examining himself in a sphere. Escher is famous for drawings that seem mathematically correct, but physically wrong. "De oneindige trap" (lit. The infinite stairs) which I showed in the picture above, is a famous drawing of his. The "seatbelt" in the meme is therefore in popular naming called an Escher-figure in his honor.
The grand finale of the movie "Labyrinth" where Goblin King David Bowie defies the laws of physics in a very strange castle, is also inspired by works by Escher.