Suppose we have the integer number "10a+b," where "b" is the digit of the units (this writing form is unique if we say that "b" is a digit).
The rule says to consider "a+2b."
Suppose this is a multiple of "19," namely "a+2b=19k," where "k" is some integer number.
Then "a=19k-2b" and hence
is a multiple of "19."
The condition is necessary too. Suppose "10a+b=19n" for some integer "n." Then "b=19n-10a" and hence
is a multiple of "19."
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