How to continue the code on the next line in VBA

To have newline in code you use _

Example:

Dim a As Integer
a = 500 _
  + 80 _
  + 90

MsgBox a

(i, j, n + 1) = k * b_xyt(xi, yi, tn) / (4 * hx * hy) * U_matrix(i + 1, j + 1, n) + _
(k * (a_xyt(xi, yi, tn) / hx ^ 2 + d_xyt(xi, yi, tn) / (2 * hx)))

_{From ms support}

To continue a statement from one line to the next, type a space followed by the line-continuation character [the underscore character on your keyboard (_)].

You can break a line at an operator, list separator, or period.

In VBA (and VB.NET) the line terminator (carriage return) is used to signal the end of a statement. To break long statements into several lines, you need to

Use the line-continuation character, which is an underscore (_), at the point at which you want the line to break. The underscore must be immediately preceded by a space and immediately followed by a line terminator (carriage return).

(From How to: Break and Combine Statements in Code)

In other words: Whenever the interpreter encounters the sequence <space>_<line terminator>, it is ignored and parsing continues on the next line. Note, that even when ignored, the line continuation still acts as a token separator, so it cannot be used in the middle of a variable name, for example. You also cannot continue a comment by using a line-continuation character.

To break the statement in your question into several lines you could do the following:

U_matrix(i, j, n + 1) = _
     k * b_xyt(xi, yi, tn) / (4 * hx * hy) * U_matrix(i + 1, j + 1, n) + _
     (k * (a_xyt(xi, yi, tn) / hx ^ 2 + d_xyt(xi, yi, tn) / (2 * hx)))

(Leading whitespaces are ignored.)