"Corresponds to" is a declarative predefined property to define conversion factor for some unit of a physical quantity and is provided by Semantic MediaWiki. This property is pre-deployed (also known as special property) and comes with additional administrative privileges but can be used just like any other user-defined property.
This is the page of special property Corresponds to. It lists all properties using this special property. See the help page Special property Corresponds to for further information.