Matt is sitting down, giving you a close-up view of his cute smelly feet! He's teasing you by playfully splaying his soles out, and wiggling his toes very fast in your face. (Giving you a good whiff of their stench as he does this.) He's surely hoping that you find his stinkers just as sexy as he does himself! :D
He's also hoping that his little "toe-tease" will encourage you to sniff them closer. And to make you want to rub and massage them too! :D

Look at him blushing! What a little cutie. >w< His feet are soooo smelly. And he knows it!
(Judging from that cute smile on his face, I bet he loves the smell emitting from his own toes tbh. Lol!)