What impressed me the most was the episode "Dirty Burger".
A health inspector came to Mr. Crab's restaurant for a routine inspection. Originally, Mr. Crab was very cooperative with the inspection, but at this moment, he happened to see a news on TV that "someone pretended to be a health inspector to defraud food". Mr. Crab thought the inspector was fake, so he made him a disgusting hamburger. Unexpectedly, the news soon broadcast that "the suspect has been arrested", so Mr. Crab panicked and wanted to bury the detective alive with Spongebob. ..
Because in the anime, the behaviors of the crab boss and Spongebob are portrayed as "sand sculptures". When I saw this episode as a child, I just thought it was funny.
But now, it feels completely different. Many details in this episode actually reflect the human nature of "greedy for petty gain" and "harming others and benefiting themselves".