Left image: The image shows a hand holding an open black umbrella during rain. The open umbrella is stopping the raindrops to fall below it.
Right image: The image shows water dripping from a wet, folded umberlla in a man's hand. The water is all over the man's shoe and the floor around it.
The image is funny because while the umbrella helps a person avoid getting wet from rain, when the rain stops and the umbrella is folded, the wet umbrella iteself drips water on the person holding it.