$S_{m,l}$ is the count of possibilites to split a set of $m$ elements into $l$ not-empty sets ($m,l ≥ 1$).
Obviously, $S_{m,1} = 1$ for all $m ≥ 1$
How to proof inductively over $m$ that $S_{m,2} = 2^{m-1} - 1$
Let me give you an example for this:
M = {a,b,c,d}
m = 4 (because M has 4 Elements)
$S_{4,2} = 2^{4-1} - 1 = 7$ (So we can split M into 7 different not-empty 2-sets). Those were:
- $\{a\},\{b,c,d\}$
- $\{b\},\{a,c,d\}$
- $\{c\},\{b,a,d\}$
- $\{d\},\{b,c,a\}$
- $\{a,b\},\{c,d\}$
- $\{a,c\},\{b,d\}$
- $\{b,c\},\{a,d\}$
Note that $$ S_{m+1, 2}= S_{m,1}+2S_{m,2}=1+2S_{m,2}\tag{1} $$ by classifying the set of partitions of $[m+1]$ into two blocks based on the placement of $m+1$. Either $m+1$ is in its own block (there are $S_{m,1}$ such partitions) or $m+1$ is not in its own block (in which case partition $1,\dotsc,m$ into $2$ blocks and there are two choices for which block $m$ belongs to).
Equation one together with the inductive hypothesis implies the result.