A guy did one of those Backwards Videos where he filmed it normally and then played it backwards. But this one has an extra touch.
He learned how to talk backwards so you can understand what he's saying. He doesn't have an accent in real life, but the "backwards talking" kind of sounds Scottish.
It features the usual backwards visuals. He emerges DRY from a lake that he fell into, a balloon that he popped suddenly re-inflates, and his jacket jumps up from the ground for him to put back on.