Based on the SpongeBob SquarePants episode 'Mermaid Man and Barnacle Boy III,' this meme features the reformed villain Man Ray attempting to return a lost wallet to Patrick Star. Man Ray uses a step-by-step logical progression to prove the wallet belongs to Patrick, but despite Patrick agreeing with every individual premise, he hilariously denies ownership at the final step. The template is widely used across social media to mock individuals or groups who acknowledge all the facts of a situation but refuse to accept the obvious conclusion. It serves as a perfect visual representation of cognitive dissonance, stubbornness, and the absolute frustration of trying to win an argument against someone who ignores logic.