When a class implements the IEquatable<T> interface, it enters a contract that, in effect, states "I know how to compare two instances of type T or any type derived from T for equality.". However if that class is derived, it is very unlikely that the base class will know how to make a meaningful comparison. Therefore that implicit contract is now broken.

Alternatively IEqualityComparer<T> provides a safer interface and is used by collections or Equals could be made virtual.

This rule raises an issue when an unsealed, public or protected class implements IEquitable<T> and the Equals is neither virtual nor abstract.

Noncompliant Code Example

using System;

namespace MyLibrary
{
  public class Base : IEquatable<Base> // Noncompliant
  {
    public bool Equals(Base other)
    {
      if (other == null) { return false; }
      // do comparison of base properties
      return true;
    }

    public override bool Equals(object other)  => Equals(other as Base);
  }

  class A : Base
  {
    public bool Equals(A other)
    {
      if (other == null) { return false; }
      // do comparison of A properties
      return base.Equals(other);
    }

    public override bool Equals(object other)  => Equals(other as A);
  }

  class B : Base
  {
    public bool Equals(B other)
    {
      if (other == null) { return false; }
      // do comparison of B properties
      return base.Equals(other);
    }

    public override bool Equals(object other)  => Equals(other as B);
  }

  internal class Program
  {
    static void Main(string[] args)
    {
        A a = new A();
        B b = new B();
         Console.WriteLine(a.Equals(b)); // This calls the WRONG equals. This causes Base.Equals(Base)
                                         // to be called which only compares the properties in Base and ignores the fact that
                                         // a and b are different types. In the working example A.Equals(Object) would have been
                                         // called and Equals would return false because it correctly recognizes that a and b are
                                         // different types. If a and b have the same base properties they will be returned as equal.
    }
  }
}

Compliant Solution

using System;

namespace MyLibrary
{
    public sealed class Foo : IEquatable<Foo>
    {
        public bool Equals(Foo other)
        {
            // Your code here
        }
    }
}

See

IEqualityComparer<T> Interface