The Khajiit and Argonian are from Bethesda's Elder Scrolls and this screenshot's taken from Valve's Garry's Mod. It's an inspiration of one of Twitter's Fernkarry's fan arts.

This silly khajiit dude is trying to humiliate the argonian lady by giving her the potion that makes her belly bloat up like a balloon and hit it with a hammer, but only for his plan to backfire, because of the fact that her stomach is too tight and too bouncy for enough to swing away from it.