Conversion of php block to vbnet or c#

Question

I have this block of php that i want to convert to c# or vbnet. I am stuck on the array methods since there is no direct equal to the is array and other bits like array merge. I know that arrays behave differently in php than in c# but thats about it. I am looking online but have not found anything yet. Any ideas?

     private static function processArgs( $arguments )
 {
    $args = array();
    foreach ( $arguments as $arg ) {
        if ( is_array( $arg ) ) {
            $args = array_merge( $args, $arg );
        } else {
            if ( strpos( $arg, '=' ) !== FALSE ) {
                $exp = explode('=', $arg, 2);
                $args[$exp[0]] = $exp[1];
            } else {
                $args[] = $arg;
            }
        }
    }

    return $args;
  }

Answer 1

There is another question for the same topic php to C# converter.

See answers from @Stegi and @Number 9