HTML Encode

HTML Encode

I have a general knowledge about jQuery syntax but I can't figure out how this piece of code works:

  2.         function htmlEncode(value) {
  3.             var encodedValue = $('<div />').text(value).html();
  4.             return encodedValue;
  5.         }
Can someone please clarify this to me?

If seems in first step it select all closed <div /> tags in the page (what???!!!) then it set its text to value (what???!!!) and in final step it return html markup of <div /> + value. (WHAT????!!!!!!!!!!)
It doesn't make any sense.

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