Pragma directives specify operating system or machine specific (x86 or x64 etc) compiler options. There are several options available. Details can be found in https://msdn.microsoft.com/en-us/library/d9x1s805.aspx
#pragma comment( comment-type [,"commentstring"] )
has this format.
Refer https://msdn.microsoft.com/en-us/library/7f0aews7.aspx for details about different comment-type.
#pragma comment(lib, "kernel32")
#pragma comment(lib, "user32")
The above lines of code includes the library names (or path) that need to be searched by the linker. These details are included as part of the library-search record in the object file.
So, in this case kernel.lib
and user32.lib
are searched by the linker and included in the final executable.