This is because these numbers satisfy tau(n) + sigma(n) = 2n when n = 2^k * p with p is prime; for instance tau(14) + sigma(14) = 4 + 24 = 28 = 2 x 14. [See References.] - Bernard Schott, Apr 07 2017
REFERENCES
J.-M. De Koninck and A. Mercier, 1001 Problèmes en Théorie Classique des Nombres, Ellipses, Problème 723, page 93.