what is identity insert in sql server

SET IDENTITY_INSERT sometableWithIdentity ON

INSERT sometableWithIdentity (IdentityColumn, col2, col3, ...)
VALUES (AnIdentityValue, col2value, col3value, ...)

SET IDENTITY_INSERT sometableWithIdentity OFF

INSERT INTO MyTable
OUTPUT INSERTED.ID
VALUES (...)

SET IDENTITY_INSERT sometableWithIdentity ON

INSERT INTO sometableWithIdentity 
    (IdentityColumn, col2, col3, ...)
VALUES 
    (AnIdentityValue, col2value, col3value, ...)

SET IDENTITY_INSERT sometableWithIdentity OFF