Don’t Drop The Soap!
Spongebob Squarepants did a wink in a prison shower joke, and in this context, the writers of the episode knew exactly the intent and delivery of the joke. Spongebob was trying to get Gary to bathe and to trick Gary into taking one.
Source: Pinterest
Spongebob came up with an ingenious plan to pretend that they were pirates that discovered a “chest” with two “doubloons” – which was shown to be two bars of soap. Spongebob tells Gary not to drop them and says that they were very precious while winking.