Source?

It's an art from exiled rebels scans. I think they did a novel and that's a cover they made. Go check their Tumblr.

I also think it is made without a manga as a starting point (because they have several of these asthonishing arts that don't seem related to a specific manga). But with this very picture I am always reminded of Nezumi from Nr. 6. The vibe I get is similar. (If you don't know it it is a very good sci-fi-manga -and I normally do not read those -, very emotional with shounen ai vibes)