[guided]The construction uses one digit column for each constraint we want to enforce. The variable column for $x_i$ will force the subset to choose exactly one of $A_{i,0}$ and $A_{i,1}$, because both contribute $1$ in column $i$ and the target digit in that column is $1$. The clause column for $C_j$ records how many selected literal choices satisfy that clause, counted with multiplicity of literal occurrences.
We choose the base $B := 10$ so that base-$B$ addition has no carries in any possible subset of the constructed integers. In a variable column, only $A_{i,0}$ and $A_{i,1}$ contribute, so the total possible contribution is at most $2$. In a clause column $n+j$, the total contribution from selected truth-choice integers is at most the number of literal occurrences in $C_j$, namely $3$, because only the selected truth-choice integer for a variable can contribute to each literal occurrence. The slack integers $U_j$ and $V_j$ contribute at most $1+2=3$ more. Hence every column sum in any subset is at most $6$, which is strictly less than $B=10$. Therefore equality of the resulting integers is equivalent to equality of all their base-$B$ digits column by column.
For each $i \in \{1,\dots,n\}$ and $\tau \in \{0,1\}$, the truth-choice integer is
\begin{align*}
A_{i,\tau} := B^{i-1} + \sum_{j=1}^{m} c_{i,\tau,j}B^{n+j-1}.
\end{align*}
The term $B^{i-1}$ places a $1$ in the variable column for $x_i$. The coefficient $c_{i,\tau,j}$ places in the clause column for $C_j$ the number of literal occurrences in $C_j$ made true by assigning $x_i$ the value $\tau$. The slack integers
\begin{align*}
U_j := B^{n+j-1}
\end{align*}
and
\begin{align*}
V_j := 2B^{n+j-1}
\end{align*}
affect only the clause column for $C_j$. The target
\begin{align*}
T_\Phi := \sum_{i=1}^{n} B^{i-1} + 4\sum_{j=1}^{m} B^{n+j-1}
\end{align*}
therefore demands digit $1$ in every variable column and digit $4$ in every clause column.
We now verify, within the construction, why these digits encode satisfiability. Suppose first that $\alpha: \{x_1,\dots,x_n\} \to \{0,1\}$ is a satisfying truth assignment. Select $A_{i,\alpha(x_i)}$ for every $i$. The variable columns then contribute exactly $1$. For a clause $C_j$, let
\begin{align*}
s_j := \sum_{i=1}^{n} c_{i,\alpha(x_i),j}.
\end{align*}
Since $\alpha$ satisfies $C_j$, the integer $s_j$ lies in $\{1,2,3\}$. If $s_j=1$, select both $U_j$ and $V_j$; if $s_j=2$, select $V_j$; if $s_j=3$, select $U_j$. These choices add respectively $3$, $2$, and $1$ in clause column $n+j$, so the clause digit becomes $4$.
Conversely, suppose a selected subset sums to $T_\Phi$. Because every possible column sum is less than $B$, equality of integers forces equality in each column. In variable column $i$, only $A_{i,0}$ and $A_{i,1}$ contribute, each by digit $1$, and the target digit is $1$; hence exactly one of them is selected. Define $\alpha: \{x_1,\dots,x_n\} \to \{0,1\}$ by $\alpha(x_i)=\tau$ when $A_{i,\tau}$ is selected. For a clause $C_j$, define again
\begin{align*}
s_j := \sum_{i=1}^{n} c_{i,\alpha(x_i),j}.
\end{align*}
The slack contribution in clause column $n+j$ can only be $0$, $1$, $2$, or $3$. Since the target digit is $4$, the equality $s_j+r_j=4$ for some slack contribution $r_j \in \{0,1,2,3\}$ rules out $s_j=0$. Thus $s_j \geq 1$, so every clause has a true literal occurrence under $\alpha$.[/guided]