Mr. Krabs: Hold on there, SpongeBob! [pulls SpongeBob back] Take that pile of filth out with you. [Squidward holds up a trash bag] SpongeBob: [gasps] Mr. Krabs, you shouldn't talk about Squidward like that! Squidward: He means this filth, you loon.
Becomes (essentially) this:
Mr. Krabs: Hold on there, SpongeBob! [pulls SpongeBob back] Take that pile of filth out with you. [Squidward holds up a trash bag] SpongeBob: [gasps] Mr. Krabs, isn't that Squidward's duty? Squidward: No way, it's yours!
Also, this exchange between SpongeBob and a Garbage Man:
Garbage Man: [Clearly disgusted at SpongeBob's censored F-word] Do you kiss your mother with that mouth? SpongeBob: Well, sometimes, but not...recently.
Into essentially this:
Garbage Man: [Clearly disgusted at SpongeBob's censored F-word] You're such a trash-talker! SpongeBob: Well, sometimes yes, sometimes no. I'm just a bit clueless.
Though it's also somewhat a subversion because Spongebob flatly and unknowingly admits he's sometimes a trash-talker and uses his cluelessness as a poor excuse.
Censored for Comedy: The bad word that SpongeBob and Patrick say is covered with a dolphin chirp. The other bad words that Mr. Krabs spews are censored by other nautical sounds.
Getting Crap Past the Radar: The fact that this is an episode that handles swearing is enough to be this. But the fact that the characters are animated to say the actual swear words ("fuck" especially) pushes this even further.
Literal-Minded: When SpongeBob fears that Mr. Krabs will give him and Patrick "forty lashes" for swearing, Patrick has an Imagine Spot of himself with forty eyelashes.
Seven Dirty Words: The original routine is references when Mr. Krabs says that there are 13 bad words.
Squidward: I thought there were only seven.
Mr. Krabs: Not if you're a sailor.
Shout-Out: When Krabs gives his speech about the 13 bad words, Squidward asks if he means seven.
Sir Swears-a-Lot: Mr. Krabs turns out to be one. Spongebob and Patrick become this unintentionally.
Sound Effect Bleep: Justified. Instead of the traditional "BLEEP" that is used in most sitcoms, they're replaced with cartoony dolphin noises, horns etc.
Sudden Anatomy: SpongeBob gains thirteen fingers when counting the bad words Mr. Krabs' profanity-laced rant.
Squidward also sprouts an ear when he hears SpongeBob using "bad word #11" over the intercom.
Angrish: Squidward launches into this and begins smashing every block of marble and destroying the whole classroom toward the end when Spongebob ends up taking Squidward's rules of art to heart and reduces a block of marble into a pile of gravel instead of the statue he created earlier.