The two quotations from "The Crab That Played with the Sea" that convey a comic tone are:
- "He took the Elephant—All-the-Elephant-there-was—and said, 'Play at being an Elephant.'"
- "All-the-Cow-there-was . . . licked her tongue round a whole forest at a time."
These selections use playful language and absurd imagery, which contribute to a humorous tone.