Yeah I don't think this is original - the dialogue is typed out, for one thing, whereas the original 4koma had handwritten dialogue (compare post #211008 for example).
... thanks for deleting your comment and making it look like Anonymous's comment was directed at me. For the record, RaisingK said something about this image being from the original nyoro~n 4koma series.
Not so much incomprehensible as untranslatable. The best I can do is "Hey, have a smoke?" "No thanks, I'm fine." That only accounts for one of the puns though.
I meant "incomprehensible" in the sense of "it's incomprehensible why anyone would make such a bad pun", heh. But yeah, I can't figure out how to translate both of the puns at the same time :/
'scuse me, have a smoke?Mister, hey, mister!No thanks, I don't smoke.nyoro~n