It is a meme, a joke image, featuring the "immortal object" tag from the anime Sword Art Online, which was a key feature in discovering the conspiracy in the death game, when a player had that tag assigned to them, unable to be killed, when normally it is assigned only to key story in-town objects. The "immortal object" in question here is a government-issued, looked to be laminated paper ID, which was in the "pocket" of someone completely immolated to the point the pockets no longer existed, and no identification was possible due to fire damage. Thus the image juxtaposes a humorous observation that this piece of paper surviving completely unharmed in an inferno is an "immortal object", just like the villain of that anime.