A Sheet Bend is used to join two lines together and is referred to as a Becket Bend when one rope has an eye already spliced in the end.
Where a standing eye does not exist a bight is taken in the end of one line (usually the thicker line) and the end of the other line is passed up through it, round the back of the two standing parts and across the eye by threading under itself. The diagram should make this clear, but do take care to finish with the working ends of the two lines on the same side. And pull it tight.
Leaving fairly long tails avoids any risk of either bend undoing when it’s not under load. This is most likely to happen when a Sheet Bend is used to join two very slippery lines or ones of quite different diameters.
Becket Bend.