Recursive code is normally coupled with the concept of reduction. In general, reduction is a means to reduce an unknown problem to a known one via some transformation.
Let's take a look at your code. You need to find whether a given target sum can be constructed from an elements of the input data set.
If the data set is empty, there is nothing to do besides comparing the target sum to 0.
Otherwise, let's apply the reduction. If we choose a number from the set, there can actually be 2 possibilities - the chosen number participates in the sum you're seeking or it doesn't. No other possibilities here (it's very important to cover the full spectrum of possibilities!). In fact, it doesn't really matter which data element is chosen as long as you can cover all the possibilities for the remaining data.
First case: the number doesn't participate in the sum. We can reduce the problem to a smaller one, with data set without the inspected element and the same target sum.
Second case: the number participates in the sum. We can reduce the problem to a smaller one, with data set without the inspected element and the requested sum decreased by the value of the number.
Note, you don't know at this point whether any of these cases is true. You just continue reducing them until you get to the trivial empty case where you can know for sure the answer.
The answer to the original question would be true if it's true for any of these 2 cases. That's exactly what operator ||
does - it will yield true if any of its operands (the outcome of the 2 cases) are true.