اريد شرح هذا الكود

[MHAYTHAM2018]

Sub TransferToRelatedSheets()
    Dim wks         As Worksheet
    Dim data        As Variant
    Dim item        As Variant
    Dim key         As Variant
    Dim dict        As Object
    Dim rng         As Range
    Dim rngBeg      As Range
    Dim rngEnd      As Range
    Dim cell        As Range
    Dim x           As Long
    Dim y           As Long

    Set wks = ThisWorkbook.Worksheets("transfar")
    Set rngBeg = wks.Range("A2:E27")
    Set rngEnd = wks.Cells(Rows.Count, rngBeg.Column).End(xlUp)
    If rngEnd.Row < rngBeg.Row Then Exit Sub
    Set rng = wks.Range(rngBeg, rngEnd)
    Set dict = CreateObject("Scripting.Dictionary")
    dict.CompareMode = vbTextCompare

    Application.ScreenUpdating = False
        For Each cell In rng.Columns(1).Cells
            key = Trim(cell)
            item = cell.Resize(1, rng.Columns.Count).Value
           item(1, 1) = CLng(item(1, 1))
            
            If Not dict.Exists(key) Then
                dict.Add key, item
            Else
                data = Application.Transpose(dict(key))
                x = UBound(data, 1)
                y = UBound(data, 2) + 1
                ReDim Preserve data(1 To x, 1 To y)
    
                data = Application.Transpose(data)
    
                For x = 1 To UBound(item, 2)
                    data(y, x) = item(1, x)
                Next x
    
                dict(key) = data
            End If
        Next cell
    
        For Each item In dict.Items
            If WorksheetExists(CStr(item(1, 1))) Then
                x = UBound(item, 1)
                y = UBound(item, 2)
                Set rng = Worksheets(CStr(item(1, 1))).Range("A2")
                rng.Resize(x, y).Value = item
                   Range("A2:E27").ClearContents
            End If
        Next item
    Application.ScreenUpdating = True
    
    MsgBox "Done...", 64
End Sub

Function WorksheetExists(sheetName As String) As Boolean
    Dim sheet       As Worksheet
    Dim temp        As String

    temp = UCase(sheetName)
    WorksheetExists = False

    For Each sheet In Worksheets
        If temp = UCase(sheet.Name) Then
            WorksheetExists = True
            Exit Function
        End If
    Next sheet
End Function