This pic is based on that episode of the Simpsons where Homer has that little musical number where he plans to move the family under the sea. But here Marge ate all the sea life before Homer did.
I've seen this before, but when I look at the title, the song "Under the Sea" from the Little Mermaid suddenly started to play. I would post some lyrics, but it's been AGES since I've seen the movie.
The under the sea part from was season six's Homer Badman, assuming that's what you're asking of course. The gag in the picture is that Marge ate all the sea creatures instead of Homer like in the show, it's an inversion gag.
Still, great picture!
Under the sea/Under the sea/There'll be no accusations/Just friendly crustaceans/Under the sea!
Love this show. Now, I'm just quoting here, but let me close by saying, "See you in hell - candy boys!!"