As default a WordPress installation contain a wp-include folder which store files and resources used on themes and plugin. This section allow a way to change this slug from any links on front side html.
New Includes Path
A resource file loaded from default wp-include folder appear like this:
After filling in this option with something else e.g. resources the links will change to this:
Block wp-includes URL
After changing the default wp-include to something else, the old urls are still accessible. This provide a way to block all old urls and allow only updates ones.