This meme plays on the idea of expressing "heart" in different contexts. The top panel shows a simplistic, almost childlike mathematical representation of a heart, commonly used in "I love U" graphics, defined by the parametric equations x(t)=sin(t)(1−cos(t)) and y(t)=cos(t)(1−cos(t)).
The bottom panel, however, sarcastically introduces "these equations for a heart," displaying an incredibly complex and extensive set of mathematical formulas, alongside a diagram of a biological human heart.
The underlying joke is that while the simple equations create a stylized heart shape, truly representing the complexity of a human heart (or perhaps true affection) requires far more intricate and daunting calculations.
It's a humorous commentary on the perceived effort and depth, contrasting a superficial representation with a more accurate, albeit overwhelming, one. The final text, "IT'S LIKE YOU'RE NOT EVEN TRYING," amplifies the comedic effect, suggesting the simple heart equation is lazy compared to the detailed biological model.