Left image: The image shows a boy playing music on his phone loudly. The image also shows another man annoyed by the loud music.
Right image: The image shows a man driving a car with the windows of the car rolled down. He has one of his hands on the steering wheel and the other hand hanging out of the window of the driver side of the car. The man is playing loud music in his car with the sound coming out of the car.
The image is funny because while the man does not like the boy playing music loudly on his phone, the man himself is okay with doing the same thing with his car and playing loud music in the car with the sound coming out of the car.