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Explanation
This comic satirizes the common personal finance advice about saving money by cutting out small daily purchases like coffee.
In the first panel, one character asks another, "Wow, you buy a coffee every morning?" The other confirms, "Yeah!"
The first character then suggests what would happen if, instead of buying coffee, they saved that money: "What if you saved instead?" They lay out the math -- each day you buy a liter of coffee, and if you saved it, after just one year you'd "fill an entire bathtub with coffee and have two giant sixty-pound bags of commodity coffee cups."
The joke is a bait-and-switch on the usual frugality lecture. Normally the advice goes "if you skip your daily coffee, after a year you'll have saved hundreds of dollars." But the character takes the "saving" literally in the physical sense -- instead of drinking the coffee, you just accumulate it. So the "savings" aren't money; they are an absurd stockpile of coffee and cups.
The final panel drives the punchline home: "Sir, is that just the same coffee and same people who were here trading this here?" implying this is nonsensical, to which the advisor responds, "the hell else would it be?" -- doubling down on the literal interpretation as if it were obviously correct.
The comic mocks how simplistic financial advice often sounds persuasive on the surface but can be absurd when you actually think through the logic.