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Best Friends Day is a yearly occasion of which appears in the episode "The Gift of Gum."
Best Friends Day is an occasion of which two best friends give each other a gift and on this special day. Patrick gave SpongeBob his large ball of gum of which he had named "Gummy." Molded pizza, dirty underwear, gym socks, and even fish were stuck within Gummy. At first, SpongeBob tried to convince himself that it is was fine a gift because it was from Patrick, though he quickly changed his mind when the underwear managed to escape Gummy and crawled toward him, saying something along the lines of, "You're not Patrick." After this scenario, SpongeBob tried to rid of Gummy several times, though Patrick kept getting in the way.
At one point, the gum covered all of SpongeBob's house in its stickiness, and he is caught within it. Sandy tried to help, though it only made the situation worse; the gum now covering both Squidward's house and Patrick's house also. In addition to this, Sandy and Squidward get trapped in the gum as well. Patrick came out and basically ate all the gum, though, at the end, he got the hiccups and began hiccuping a large bubble of which covered Bikini Bottom. Suddenly, it popped, and the entire city is covered in gum. At the end of the episode, Patrick laughed and said, "Wow! This is the best Best Friends Day ever!"