$2^A$ is the power set of some finite set A.
Let $R:= \{(B, C) \in 2^A \times 2^A | B \subseteq C\}$. Show that $\lvert R\rvert = 3^{\lvert A\rvert}$.
It is the $B \subseteq C$ part in the definition of $R$ that I cannot understand nor its implications. $2^A \times 2^A$ would just be the Cartesian product. However, with the condition $B \subseteq C$ not all elements of the product would be included. I cannot visualize/articulate which would be, though.
Label all $n$ points of $A$ with a $0,1$ or $2$. Discard all points with label $0$, put all points with label $1$ in set $B$ and all the ones with label $1$ or $2$ in set $C$. That way we make a pair $(B,C)$ with $B \subseteq C$, that lies in $R$.
Convince yourself that this makes for a bijection between all such labellings of $A$ and all pairs in $R$.
As a bonus: if we just put the label $2$ in $B$ we’d have a bijection with set of disjoint pairs $(A,B)$. So there are the same number of such pairs too.