When SpongeBob finds an old, blackened and moldy patty under the grill he tries throwing it out, however Mr Krabs won't let him and orders him not to make another burger until that one is sold. This results in the Krusty Krab losing weeks worth of business. Squidwards tells him that the patty has gone bad but Eugene dismisses such a notion, and decides to prove it by eating the patty. He's rushed to the hospital minutes later.
Later, in the hospital, the Flying Dutchman appears to condemn him in Davy Jones' Locker. Mr. Krabs begs to be freed, and the Dutchman does, so long as he will be always generous from there on. Mr. Krabs began to treat everyone at the Krusty Krab nicer with the "employee lounge" and free refills. After he receives a $10,000 hospital bill, he claims that he is just dreaming and that there is nothing to worry about. After SpongeBob tells him otherwise, he realizes that the whole thing was reality. He revokes all the free things he gave to the customers and threatens to rip off one's arm over a penny. The Dutchman returns to take him back to the Locker. But SpongeBob bets that Mr. Krabs is generous, and bets that he would pick him over money. Mr. Krabs takes the money, sending SpongeBob to Davy Jones' Locker. Squidward chews Mr. Krabs out for selling SpongeBob's soul for sixty-two cents. Mr. Krabs sees the error of his ways, and rejects the money. The Flying Dutchman returns with SpongeBob to return him, not because of Mr. Krabs' repenting, but because SpongeBob was too annoying.
Mr. Krabs' "fake" name was "Harold Flower". Harold is Mr. Krabs' real middle name.
The Flying Dutchman had six coins that added up to 62 cents. One possible combination is two quarters, two nickels, and two pennies.
The Flying Dutchman says "parsimonious penny-pinching" when referring to how Mr. Krabs nearly ripped a man's arm off over a penny. Parsimonious is another word for stingy or thrifty.
In the Spanish version of the episode, Squidward says: "Bob Esponja, ¿podrías darme una Burger Cangreburger con menos... mierda?" that can be translated as "SpongeBob, can you give me a Krabby Patty with less... sh*t?" In the Spanish version, this is the only time that Squidward says a swear word. Although, the word isn't considered a profanity in Spanish.
In the Brazilian version, Mr. Krabs says to The Flying Dutchman that his name is "Harold Flores" (Harold Flower). Flores is an actual last name in Brazil.
In the German version, Mr. Krabs says that his name is "Benjamin Blümchen (Wikipedia)", referencing an iconic children's cartoon character his voice actor is known for in Germany.
In "Patty Hype", Mr. Krabs expresses concern for tainted patties when he thinks that the green painted patty is spoiled and tries to burn it. Yet in this episode he has no concern for the old rotten patty and wants it sold like any other patty that would be fresh.
In this episode, Mr. Krabs nearly rips off a customer's arm for a penny. In "Sleepy Time", he lands Moby Dollar in a dream sequence, but tells SpongeBob to "never mind" the small change (when it spouted pennies). It may be because this time, he has no money at all and is desperate to pay the bill. However, it can also mean that he valued the larger currency in comparison to the pennies that Moby Dollar was spitting out.
Squidward seems to be nicer to SpongeBob in this episode, especially when Mr. Krabs sells him for 62 cents.
In this episode, Squidward yells at Mr. Krabs for trading away SpongeBob for 62 cents to the Flying Dutchman, exclaiming that it was wrong, even though Squidward hates SpongeBob, but it should be noted that he stated he couldn't believe he was going to say that showing that despite him hating SpongeBob a lot, he would not have traded SpongeBob away like what Mr. Krabs did if the latter stuck up for him (he also admitted that he sort of liked SpongeBob in the episode "Graveyard Shift").
This is the first (and most likely only) episode that showed a time card with SpongeBob, Patrick, Squidward and Mr. Krabs on it.
Scene between Krabs said "You have me word as a sailor" and scene where the Krusty Krab where a giant 'Grand Re-Opening' sign is hanging was cut in Indonesia. Like other episodes that currently aired in Indonesia, this was done likely due to time constraints due to being aired along with ads that lasts for 5 minutes.
The time card that has on Mr. Krabs, Squidward, SpongeBob, and Patrick are on is similar to the chapter cards from the game, "Employee of the Month".
This episode's title parodies the phrase "Born Again Christian."
Mr. Krabs trading SpongeBob to the Dutchman for 62 cents is a reference to Judas Iscariot, who betrayed Jesus for 30 pieces of silver.
The door Mr. Krabs enters the office through after being revived does not exist in other episodes.
When SpongeBob attempts to serve a customer the nasty patty, there are other people eating in the background.
In one scene it shows Squidward flicking the bun off the patty and telling SpongeBob to give him a different patty, but when the view is back to the patty, the bun is back on the patty.
The nurse was not afraid of The Flying Dutchman, however, everyone is usually terrified of him because he is a ghost.