Every tile in the box is (a piece of the top edge) × (a piece of the left edge). So multiply the two
corner tiles and you use all four edge pieces — and multiply the two
middle tiles and you use those same four edge pieces, just paired up the other way.
corner × corner = (ax2)(c) = ac x2
middle × middle = (mx)(nx) = mn x2
Same four pieces, same product. That forces
m·n = a·c. And since the two middle tiles are what add to the middle term,
m + n = b. That pair of conditions is the whole method — not a rule to memorize, just the geometry of a rectangle.