Finding the solution of the congruence $4x\equiv16\pmod{26}$
You have to reduce factors, first. $26$ and $4$ are not relatively prime, but their common factor divides $16$, so you can solve $2x\equiv 8\pmod {13}$.
More generally, if you want to solve $ax\equiv b\pmod{d}$, you need $\gcd(a,d)$ to be a factor of $b$ (or else there are no solutions) and then divide $\gcd(a,d)$ from all of them to get an equation:
$$\frac{a}{\gcd(a,d)}x\equiv \frac{b}{\gcd(a,d)}\pmod{\frac{d}{\gcd(a,d)}}$$
While solving congruences, it is better to convert the congruence into the division algorithm form and then go for solving.
$4x \equiv 16 \pmod{26} \Rightarrow 26 \: | \: 4x-16$
It finally reduces down to $13 \: | \: 2(x-4) \Rightarrow 13 \: | \: (x-4)$.
By Euclidean algorithm, we have unique integer $k$ such that $x-4=13k$.
So required solution is $\color{red}{x=13k+4} \:, \:\color{blue}{k \in \mathbb{Z}}$
The relation can be "translated" into: $$26\mid 4x-16$$ or equivalently $$4x=16+26k\text{ for }k\in\mathbb Z$$ Dividing both sides by factor $2$ results in $$2x=8+13k\text{ for }k\in\mathbb Z$$ Evidently there will be solutions for $x\in\mathbb Z$ if and only if $k$ is even.
Stating $k=2m$ we first find: $$2x=8+26m\text{ for }m\in\mathbb Z$$Dividing both sides by factor $2$ again we end up with:$$x=4+13m\text{ for }m\in\mathbb Z$$