b(backup) option to the cp command is to save a user from deleting files during copying.
cp stands for a copy. This command is to copy files or pack of files/directory. It gives an exact image of a file on a disk with multiple file names. cp command needs at least two filenames in its arguments.
It creates a copy of the contents of the file/ directory defined by the SourceFile parameters into the file or directory identified by the TargetFile parameters.
-b(backup): With this option, the cp command forms the backup of the destination file in the same folder with a different name and in a different form.
Example,
$ ls
a.txt b.txt
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