Special chars to UTF-8

[大灰狼1976]

Hi pulsar777!
The code found on the Internet, but I don't understand either.

Sub Test()
Debug.Print Sp2Utf8("special characters") 'you can input special characters here
End Sub
Function Sp2Utf8(szCode As String)
    With CreateObject("MSScriptControl.ScriptControl")
        .Language = "JavaScript"
        .addcode "function decode(str){return escape(str).replace(/%/g,'\\')}"
        Sp2Utf8 = .Eval("decode('" & szCode & "')")
    End With
End Function