Not OP, but it's from Marvel Knights Punisher #1.
'Welcome Back Frank' storyline.
Before this story, the Punisher was killed, and brought back to Earth as an avenging angel, who could turn his arms into any weapons he could think of (because 90's).
Fans did not like this, but the Punisher was brought back alive into the 616 universe. The text boxes here for the next few pages, are the only mention of why he's back.