The image depicts two characters from the television series "Star Trek: The Next Generation." In the top half of the image, both characters are looking forward with neutral expressions. Above them is text that says, "I HAD A FRIEND WHOSE JOB WAS TO CIRCUMCISE ELEPHANTS." In the bottom half of the image, the character on the right is facepalming, while the character on the left maintains a neutral expression. Below them is the text, "HE SAID THE PAY WAS LOUSY BUT THE TIPS WERE HUGE." This image is set up as a two-part joke with the punchline being a play on words related to the word "tips," which is intended to humorously connect to both the notion of gratuity and the physical context implied by the subject matter. The characters' reactions and the structure of the text suggest it is a setup and punchline for a joke.