SpongeBob is walking around in the Jellyfish Fields. Suddenly, SpongeBob hears a shriek in Jellyfish Fields and thinks that the shriek came from Patrick, who turns out to have just been mouthing it. Instead, it comes from a clam that is choking on a pearl. The clam coughs up the pearl with Patrick's assistance, and Patrick claims it is a volleyball. At the volleyball court, as SpongeBob and Patrick are warming up to play volleyball, a local Bikini Bottom citizen notices the pearl and offers SpongeBob a "small fortune" for it. SpongeBob accepts the offer. The "small fortune" ends up being so large that it fills dozens of trucks, and the sponge and sea star watch from a hill as the parade of trucks dumps billions of dollars on his house.
SpongeBob and Patrick use some of the money by spending it at the mall on lifetime supplies of strawberry gum for both of them, but he still has loads of money. Later, SpongeBob and Patrick are at an ice cream stand getting ice cream. SpongeBob overhears some of the other fish in the line complaining that they are short on change, so he offers them money. He gives them much more than they need to pay for the ice cream, but it does cause him to get a lot of friends. SpongeBob is so overtaken by fame that he forgets that Patrick is his best friend. He keeps giving money to his rich "friends."
The next time Patrick sees SpongeBob, he has turned his pineapple into a huge golden mansion. SpongeBob's butler will not allow Patrick in, so Patrick tells him his shoe is untied (which it is) and slips past him. Inside, SpongeBob is wearing fancy, expensive clothes and is telling jokes to his new friends, and handing out money to anyone who asks for some. Eventually, so many people have used him for his money that SpongeBob runs out completely. He searches both pockets, his safe, his closet, even his toilet, but there is no money left. SpongeBob tells everyone this and they all leave immediately, except Mr. Krabs, who reminds him not to be late for work tomorrow. SpongeBob returns to his normal life and he and Patrick reconcile. Patrick finds another "volleyball", which is really a huge diamond from the Bikini Bottom Diamond Mine.
The title card is the same as "Perfect Chemistry," but the background is green instead of blue, and the triangles are right side up. This is also similar to "New Fish in Town," where the triangles are sideways instead.
In reality, a "pawn shop" owner like the one in this episode couldn't be nearly that rich. Also, if the "pawn shop" owner in this episode were that rich, he would've had a much higher paying job. It is, however, possible he loaned a lot of money to get this "small fortune."
SpongeBob's rich behavior is similar to Patrick and the power he gained in the episode "Rule of Dumb."
This is the third episode where SpongeBob and Patrick get a lot of money. The first was in "Patty Hype" and the second was in "Chocolate with Nuts."
This is one of few episodes that SpongeBob actually cares for his money as he usually doesn't accept any money.
The "Slimelich Maneuver" is a parody to the Heimlich Maneuver.
The diamond and pearl balls might be a parody of Pokemon: Diamond and Pearl. As well as the fact that Diamonds and Pearls are considered "rival gems."
Kelp Jerky is a parody of a Beef Jerky.
The episode is similar to John Steinbeck's novel "The Pearl."
This episode may be based on "The Prodigal Son" parable in the Bible. The main characters (SpongeBob and the younger son) both gained incredible wealth, but quickly lost it and had to go back to their old life.
This episode may also be based on the William Shakespeare play "Timon of Athens" in which Timon is a wealthy man who eventually gives all his belongings away to his "friends." When he needs to pay his debts, he goes to them for help, but they decline.