\begin{table}[]

\begin{tabular}{lllll}
& Source 1 & Source 2 & Source 3 & Source 4 \\
\begin{tabular}[c]{@{}l@{}}Reasons for selecting\\ this source\end{tabular} & \begin{tabular}[c]{@{}l@{}}who:\\ what:\\ when:\\ where:\\ how: \\ why:\end{tabular} & \begin{tabular}[c]{@{}l@{}}who:\\ what:\\ when:\\ where:\\ how: \\ why:\end{tabular} & \begin{tabular}[c]{@{}l@{}}who:\\ what:\\ when:\\ where:\\ how: \\ why:\end{tabular} & \begin{tabular}[c]{@{}l@{}}who:\\ what:\\ when:\\ where:\\ how: \\ why:\end{tabular} \\
\begin{tabular}[c]{@{}l@{}}Main idea A\\ \\ (common theme\\ \\ between the\\ \\ sources):\end{tabular} & & & & \\
\begin{tabular}[c]{@{}l@{}}Main idea\\ \\ B:\\ \\ (common\\ \\ theme\\ \\ between the sources):\end{tabular} & & & &
\end{tabular}
\end{table}

The table is understandable???

Yes, the table is understandable. It includes four sources and columns for the reasons for selecting each source, as well as the main ideas A and B that are common between the sources.