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Sometimes area and perimeter of rectangles are taught separately, and are often confused. In this problem students consider the relationship between them and are being challenged to engage in some sophisticated mathematical thinking.
This printable worksheet may be useful: Can They Be Equal.
Show the students this image and ask them to work out the area and perimeter of each rectangle.
A more scaffolded introduction to the problem:
Ask students to consider other polygons with numerically equal areas and perimeters - those who have met Pythagoras' theorem could investigate right-angled and isosceles triangles, and those who have met trigonometry could work on regular polygons.