\$R1\$ and \$R2\$ form a voltage divider, that 'looks' like a single resistance to a voltage at the sum point. This is called a Thevenin equivalent, from Thevenin's theorem that tells us that any set of voltages feeding resistors to a summed point can be reduced to a single source voltage connected via a single resistance. More here: https://www.electronics-tutorials.ws/dccircuits/dcp_7.html
The circuit shown is a first-order high-pass filter. The equation they're giving, \$ C \ge \frac {1} {2\pi f (R1 \parallel R2)}\$, is how to choose a coupling capacitor so the -3dB cutoff frequency cutoff frequency, commonly expressed as \$f_c\$, is above some chosen frequency \$f\$.
This -3dB cut-off point happens when cap \$C\$ impedance is equal to the Thevenin equivalent for \$R1\$ in parallel with \$R2\$. Make the cap bigger, the -3dB point shifts lower; make the cap smaller, it shifts higher.
What is \$f_c\$ for this filter? We can estimate it from the values given:
- \$f_c = \frac {1} {2 \pi (R1 \parallel R2) C} \$
or about 174 Hz.
Now what's going on at the transistor base? A little bit of current flows into it. But since the emitter follows the base because of \$R_E\$, the AC component of the current is small and thus doesn't contribute much to the Thevenin sum.
Nevertheless, the path to the base and \$R_e\$ does shift the -3db \$f_c\$ up a bit, and a deeper analysis of the design would account for it.