Basically, if you attack someone with a lower Town Hall level, you will receive a lower portion of their loot than if yuo attacked someone with the same resources with a higher town hall level.
It means attacking people much weaker than you doesn't hurt them too badly, making the game more fair.
Thank you Ayyyyyema for my signature! Ideas and Feature Requests sticky | Forum Rules
CoC Level 105 Town Hall 9, Clan: Aussie Active
Coming back from rushing to TH9! Not that active either - check out my noob stats if you wish