Analysis of The Spirit Of A Sponge

I dreamed one night that Stephen Massett died,
And for admission up at Heaven applied.
'Who are you?' asked St. Peter. Massett said:
'Jeems Pipes, of Pipesville.' Peter bowed his head,
Opened the gates and said: 'I'm glad to know you,
And wish we'd something better, sir, to show you.'
'Don't mention it,' said Stephen, looking bland,
And was about to enter, hat in hand,
When from a cloud below such fumes arose
As tickled tenderly his conscious nose.
He paused, replaced his hat upon his head,
Turned back and to the saintly warden said,
O'er his already sprouting wings: 'I swear
I smell some broiling going on down there!'
So Massett's paunch, attracted by the smell,
Followed his nose and found a place in Hell.