This summary is not the rule. The rule text controls.
When a court appoints a receiver to handle someone's financial affairs, the judge can order that person, or anyone else holding their financial records, to hand those records over to the receiver. This includes things like notes, bills, accounts, contracts, books, or any paperwork that shows money owed or legal rights to collect money.
If someone refuses to turn over these records after the judge orders it, the court can punish them for contempt. This usually means the person could face fines or other penalties for not following the court's order.
This rule exists so a receiver can actually do their job. A receiver is put in charge of someone's property or finances, often to pay off debts or manage assets fairly. Without access to the real records showing what money is owed and to whom, the receiver could not collect what is owed or manage the situation properly. This rule gives the court a way to make sure people cooperate and hand over what the receiver needs.