The 'SpongeBob Burning Paper' meme features a four-panel sequence from the animated series SpongeBob SquarePants. Originating from the Season 2 episode 'Graveyard Shift,' the meme depicts SpongeBob first reading, then cheerfully destroying a piece of paper in a fire. The meme is used to convey a strong sense of rejection, dismissal, or wilful disregard for unwanted information, rules, or responsibilities. The top-left panel is typically edited to show the item being ignored, while the subsequent panels illustrate the character's satisfied act of getting rid of it, often in a humorous or defiant manner, perfectly encapsulating the feeling of happily ignoring something undesirable.