CAN Split Termination RC Low Pass Filter Analysis
Unwanted high frequency noise is filtered from CAN bus lines with the split termination. This is accomplished with coupling capacitor between two 60-ohm termination resistors to couple high
frequency noise to a solid ground potential. Care must be taken to match the two resistors carefully so as to not reduce the effective immunity. This technique improves the electromagnetic compatibility of a network [from TI app notes].
pg 8 pf "Controller Area Network Physical Layer Requirements"