[guided]Suppose the final rule is the abstraction rule. Then the term has the form
\begin{align*}
t=\lambda y:C.\,r
\end{align*}
for a variable $y$, a body term $r \in \textsf{Tm}$, and simple types $C,D \in \textsf{Ty}$, with
\begin{align*}
B=C \to D.
\end{align*}
The typing rule for abstraction says that the derivation ends with a derivation of the body:
\begin{align*}
\Gamma,x:A,y:C \vdash r:D.
\end{align*}
The possible difficulty is capture. If the bound variable $y$ occurred free in $s$, then substituting $s$ into the body under $\lambda y:C$ could accidentally bind a free occurrence of $y$ in $s$. The statement avoids this problem by using capture-avoiding substitution and identifying terms up to alpha-equivalence. Therefore we may replace the abstraction by an alpha-equivalent one and assume that $y$ is fresh for $x$, fresh for the variables already in $\Gamma$, and not free in $s$. With this representative, substitution passes under the binder:
\begin{align*}
(\lambda y:C.\,r)[s/x]=\lambda y:C.\,r[s/x].
\end{align*}
To apply the induction hypothesis to the body, we need the substituting term $s$ to be well typed in the context where the new bound variable has been added. We know
\begin{align*}
\Gamma \vdash s:A.
\end{align*}
Since $y$ is fresh for $\Gamma$, the [Weakening Rule]([citetheorem:9622]) permits adding the unused declaration $y:C$ to the context, giving
\begin{align*}
\Gamma,y:C \vdash s:A.
\end{align*}
The body derivation has the assumptions $x:A$ and $y:C$ both present. Because $y$ is fresh and the type $C$ is simple, the declaration $y:C$ does not depend on $x$. Thus the independent declarations $x:A$ and $y:C$ may be regarded in the order needed for the induction hypothesis, namely as a derivation
\begin{align*}
\Gamma,y:C,x:A \vdash r:D.
\end{align*}
Now the induction hypothesis applies with $\Delta=\Gamma,y:C$, term $r$, substituted variable $x$, substituting term $s$, source type $A$, and target type $D$. It gives
\begin{align*}
\Gamma,y:C \vdash r[s/x]:D.
\end{align*}
Finally we rebuild the abstraction. The abstraction typing rule applied to the last judgment yields
\begin{align*}
\Gamma \vdash \lambda y:C.\,r[s/x]:C \to D.
\end{align*}
Since $B=C \to D$ and capture-avoiding substitution under the fresh binder gives
\begin{align*}
(\lambda y:C.\,r)[s/x]=\lambda y:C.\,r[s/x],
\end{align*}
we obtain
\begin{align*}
\Gamma \vdash t[s/x]:B.
\end{align*}
This proves the abstraction case.[/guided]