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Hmmm....Advanced Sex-Ed?

judging by the sheer amount of tissues in the waste basket, Imouto-chan may need some other way to learn ^_^"

I'm not seeing the "male masturbation" part.

It looks like Kyon is just cleaning up after having sex with Yuki.

Artist comments:
「キョン君ずるい！わたしもプロレスごっこやる！！」

「お前とはいつもやってるだろ」

NathanArcs, it's obvious that he jerked off on Yuki.

The panties on the bed are an act of genius by the artist.

Artist comment trans.:

"That's not fair Kyon! I want to play pro-wrestling too!!"

"I always play that with you."

Her expression says "What? Carry on."

Two women, one you just had sex with, the other is your kid sister, and both of them have a bored look on their face. Yet, somehow through it all, Kyon is still able to maintain an erection, and act like nothing important is happening.

Kyon...I salute you.