Gobi Jeep Wrangler tie-down system.  Comes with everything shown in the picture (2x mounted straps, 2x delta rings and 2x angle plates + mounting hardware.)  Item is used but in excellent condition.  Use this to tie down anything in the Stealth or Ranger racks.  Use the angle brackets to keep cargo from sliding fore and aft ( i.e. fuel cans or other containers ).

From Gobi's website:

The GOBI Tie Down System uses delta hooks with 5ft. long ratchet straps to safely secure any cargo item with ease. Also, the Tie Down System comes in handy for jerry water, gas cans, coolers, generators, pelican cases, you name it!