Honey, everyone has a murder dungeon in Kakariko Village.
The joke is that, while the “evil” Yiga Clan is characterized as violent and bloodthirsty in Breath of the Wild, the “good” Sheikah Clan is canonically just as disturbing. They’re all magical ninja assassins. What do you expect?
These two characters are Sooga and Impa from the Breath of the Wild AU melee fighting game Age of Calamity, and this is fan art of the four-part Sooga/Impa fancomic Shadow Folk by Frankiesbugs on Tumblr. You can read Shadow Folk on Tumblr starting (here), or you can donate 1€ to download a PDF version (here). I have to admit that I never considered any sort of relationship between Impa and Sooga until I read this comic, but the art is stylish and beautiful and the story is a lot of fun.