The image presented is an illustration that depicts a comedic scenario. At the top of the image, there's a caption that reads "Only Dream That Comes True!" which implies that whatever is being shown is a common dream that actually becomes a reality.
In the image, on the left side, you see a person sleeping on a brown bed. The person is wearing a brown cap and has a light brown blanket covering them. There's a dark-colored stain visible on the mattress near the sleeper's lower body, suggesting that the person has wet the bed. The sleeper appears unaware and is possibly in deep sleep, as denoted by the "zzz" bubble near their head.
To the right of the sleeper, there is a thought bubble that contains the rest of the scene, appearing to reflect the sleeper's dream. Within this thought bubble, there is an illustrated figure of a man standing up. The man is wearing a blue t-shirt, light grey pants, and blue shoes. The man's back is turned to the viewer, and he appears to be urinating, which is indicated by a stream of liquid flowing downwards and a small splash at the end of the trail.
The humor in this image comes from a play on the common experience where people dream of urinating and then wake up to find that they've wet the bed. The saying "Only Dream That Comes True" is a play on the concept of dreams and aspirations that people hope to achieve, but in this humorous twist, it's a literal dream that has manifested in an undesirable situation.
The image is funny to people because it is an exaggerated version of a relatable and somewhat embarrassing human experience. Many can identify with the idea of dreams influencing actual events or bodily reactions, especially during childhood. The contrast between lofty aspirations typically associated with the phrase and the comical, mundane reality of this particular dream coming true strikes a humorous chord.
The simplistic and cartoonish style of the drawing adds to the humorous effect by taking a potentially unpleasant subject and rendering it harmless and approachable. The comedic value is further enhanced by the expression on the sleeping person's face, which is content and oblivious to the mishap that has just occurred. Only Dream That Comes True