[guided]The reduction is designed to turn an equality constraint into two knapsack inequalities. In $\mathrm{SUBSET}\text{-}\mathrm{SUM}$ we want the selected numbers to add exactly to $t$. In $\mathrm{KNAPSACK}$ we have one upper bound on total weight and one lower bound on total value. To make these two inequalities enforce equality, we give every item the same number as its weight and its value.
Formally, take an arbitrary $\mathrm{SUBSET}\text{-}\mathrm{SUM}$ instance $(a_1,\dots,a_n,t)$, where $a_1,\dots,a_n,t \in \mathbb{N}$. Define the corresponding $\mathrm{KNAPSACK}$ instance by setting
\begin{align*}
w_i = a_i
\end{align*}
for every $i \in \{1,\dots,n\}$, setting
\begin{align*}
v_i = a_i
\end{align*}
for every $i \in \{1,\dots,n\}$, and setting
\begin{align*}
W = t
\end{align*}
and
\begin{align*}
V = t.
\end{align*}
Thus the transformation $F$ is the map from instances of $\mathrm{SUBSET}\text{-}\mathrm{SUM}$ to instances of $\mathrm{KNAPSACK}$ given by
\begin{align*}
F(a_1,\dots,a_n,t) = (a_1,\dots,a_n,a_1,\dots,a_n,t,t).
\end{align*}
This is a polynomial-time transformation because it performs no arithmetic growth: it only copies each integer $a_i$ into two positions and copies $t$ into two positions. Hence the output length is bounded by a constant multiple of the input length, and the construction is computable in polynomial time.[/guided]