It looks like a radial low pass filter. If Cx and Cy are not zero then it's like it's filtering (masking) out a spot in the spectrum, so that's kind of like a bandpass filter, but not really since it's a spot not a band.
First they rotate the 2D spectrum by theta for some reason. Then they create H which looks like it's supposed to be multiplied by the image spectrum in Fourier space. You can fft the image, then create the H image, then call
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