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(#1) Pearl Was Adopted
Even in the SpongeBob universe, it's hard to imagine that Pearl the whale is actually the biological daughter of Mr. Krabs. This theory suggests that Pearl's mother was killed by a hook and that is the reason that Mr. Krabs was so passionate about saving her.
He does, after all, have a very apparent fear/hatred of hooks.
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(#2) Bikini Bottom Is the Result of a Nuclear Explosion
Most fans agree that Bikini Bottom is part of Bikini Atoll, the island in the Pacific that acted as a test site for nuclear devices. This theory states that all of the nuclear fallout and radiation is what created the talking sponge and clarinet playing squid.
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(#3) Squidward Is Suffering from Psychosis
The main evidence for this one comes from the Idiot Box, the box that SpongeBob and Patrick used to go on unreal adventures via their imaginations. This theory holds that all the noises Squidawrd is hearing from the box are actually part of his psychosis and aren't actually coming from SpongeBob or Patrick at all.
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(#4) SpongeBob Never Fully Recovered from Emptying His Mind
Remember when Squidward told SpongeBob to empty his mind of everything but fine dining and breathing? This theory suggests that SpongeBob never fully recovered from that incident. This is why he sometimes struggles with simple or mundane tasks that should otherwise be very easy for him.
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(#5) The Residents of Bikini Bottom Are Basically Immortal
Given that SpongeBob has already lived for much longer than the average sea sponge (based on the amount of employee of the month awards he has won) we can assume that something is up with the residents of Bikini Bottom. The fact that none of the other residents seem to age either suggests that they all have highly extended lifespans.
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(#6) SpongeBob and Friends Represent Mental Disorders
SpongeBob has ADD and lands somewhere on the autism spectrum. Squidward has OCD, Sandy shows signs of narcissistic personality disorder, Plankton suffers from depression, and Gary has General Anxiety Disorder.
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(#7) SpongeBob Is Actually a Genius
SpongeBob might be a little smarter than Patrick, but few would go so far as to call him a genius. On the other hand, he has created brilliant works of art, taught complete novices how to become stellar musicians over night, created many new things, and he's almost always successful at every new thing he tries. Plus, he makes the best Krabby Patties around.
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(#9) SpongeBob Is Actually for Adults
If you've watched SpongeBob as an adult at all, then you've probably recognized at least a few of the many euphemisms and seemingly adult themes that have snuck into episodes here and there. This theory though purports that just about everything under the sea has mature connotations, from characters looking like sex toys to Sandy sleeping her way around Bikini Bottom.
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(#11) SpongeBob Is Reaching Middle Age
To see how all the math checks out on this, check out the full theory. It basically says that because of certain factors, such as his steady full time job, the age of his parents and how often he sees them, and more, that he should be reaching around middle age. It's not the most exciting theory but it has some solid evidence to back it up.
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(#12) Most of the Series Is Happening in Reverse
Aside from the pilot episode, almost the entire series is happening in reverse according to this theory. The main evidence is that Bikini Bottom gets less mature as the show goes on, Squidward becomes less bitter, and a couple characters show up in an order that doesn't quite make sense.
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(#13) SpongeBob and Sandy Are Actually Married
There's an episode where SpongeBob is remembering a play in which he and Sandy got fake married, only the minister wasn't aware of the fact that it was just a play. This theory suggests that because of this, SpongeBob and Sandy are actually married and that we should now be referring to them as Mr. and Mrs. SquareCheeks.
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(#14) Patrick Is a Sociopath
This interesting theory makes the case for Patrick Star being a sociopath rather than a bumbling idiot. It cites his tendency towards violent psychotic breaks as a symptom of his condition and claims that he is constantly manipulating his "friends."
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(#15) The Krabby Patty Secret Ingredient Is Anchovies
This theory might seem a little off the wall, but there was a point at which Pearl even called an anchovy a pizza topping. This theory also suggests that in the first episode, the anchovies were actually there to destroy the Krusty Krab until they became satiated by SpongeBob's fry cook skills. Read the whole theory here.
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(#16) Patrick Smokes Weed
You could see how Patrick could easily be a stoner if it wasn't so hard to light up under water, but this theory doesn't end there. It also suggests that SpongeBob does 'shrooms and that's where his vivid imagination comes from, Plankton is on meth and makes it in his lab, Squidward is a heroin addict, and Mr. Krabs is all about the cocaine, like an underwater Scarface.
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(#17) The Krusty Krab Has a Ghost Crew
We never see anyone else working at the Krusty Krab when SpongeBob, Squidward, or Mr. Krabs aren't there, even though they're clearly open at least some of the time. So who cooks the Krabby Patties when SpongeBob isn't there? Ghosts. We already know that ghosts exist in the SpongeBob universe, so it stands to reason that ghosts of former fry cooks pick up shifts at the Krusty Krab every now and then.
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(#18) SpongeBob Occurs in the Mind of a Car Crash Survivor
This theory stems from SpongeBob's poor driving record. It proposes the idea that the SpongeBob universe exists inside the mind of someone who was in a horrible car accident. Hence the recurring theme of horrible driving. Additionally, all of the other characters are representations of feelings that the survivor is having trouble coping with.
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(#19) SpongeBob Is a Tampon
This popular theory has made a big splash recently. It cites the facts that SpongeBob is a sponge, that he lives in a place called Bikini Bottom, and that his neighbor is named "Sandy Cheeks" as its primary evidence.
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(#20) SpongeBob Committed Suicide
This theory holds that in the episode "SpongeHenge," SpongeBob committed suicide and all of the episodes after it exist in his own personal heaven. This happens after SpongeBob loses everything in a freak windstorm. If this theory doesn't traumatize your childhood, you aren't human.
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(#21) SpongeBob Is About Pre-World War II Germany
According to this Reddit theory, SpongeBob is an underwater version of essentially 1920s and 30s Germany. Squidward, the proud failed artist who dreams of a better life for squids is Hitler. SpongeBob, the thorn in Squidward's side that he can't seem to get rid of represents the Jewish people, and Patrick, the oblivious bystander most of the time, is the German people.
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(#22) SpongeBob Is a Ploy to Make Kids Gay
If you wanted an outlandish SpongeBob theory, here it is. A group of right wing Ukrainians vehemently believed that SpongeBob was gay and that he was part of a master scheme to make the youth of the world gay. Just wait until they see South Park and Family Guy.
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