Willy Walrus (w) wants to cook in the encampment's kitchen ((e)n2). The recipe book (文) is extremely greasy and Willy doesn't want it to touch anything, nor touch it. That's why he puts it into a beret (亠) so that it doesn't touch the floor, and uses pliers (乂) to turn the pages.
辞
=
舌
+
辛
:
The King of Chu (c) is offered some kimchi (辛) just inside the space station's entrance (Ø2), but after having tasted it with his tongue (舌) he politely refuses (辞).