The image is a two-panel meme featuring the character Kermit the Frog. In both panels, Kermit has a surprised and somewhat concerned expression.
The text on the meme reads: "When you're taking a test and everyone starts using a ruler but you thought the answer was Abraham Lincoln."
The humor of the meme comes from the juxtaposition of the expected behavior during a test (using a ruler for measurement or drawing straight lines), with the unexpected answer (a historical figure), suggesting a humorous level of confusion or misunderstanding on the part of the person taking the test.