Mr. Krabs nearly dies after eating a moldy Krabby Patty that he refused to trash. 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 would 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.
This episode's title parodies the phrase "Born Again Christian."
When Mr. Krabs throws the 62 cents on the ground, this likely refers to the account of Judas throwing the thirty silver coins.
This marks one of the few episodes Squidward appears in and doesn't get hurt or injured.
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", 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.
When the fish found the penny, you can see a woman drinking soda maybe; even though Mr. Krabs said no more refills.
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.
When Squidward flicks the bun off the patty and tells SpongeBob to give him a different patty, the bun is back on the patty.
After the Flying Dutchman returns SpongeBob, the money on the floor is gone.
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").
Squidward, while taking a break, gets Mr. Krabs to ask SpongeBob to "send back a patty and an ice tea". However on many occasions Squidward expresses his hatred of patties such as in Just One Bite. But he has admitted that he liked Krabby Patties later in the episode (Just One Bite).