悲
=
心
+
非
:
Beelzebub (b) is looking through his old negatives (非) in front of the Eiffel Tower (ei1). He is reminded of his youth and his lost loves and his heart (心) is filled with sadness and grief (悲). His heart gets so heavy that he drops it on the floor, just for a moment to get some relief.
歌
=
哥
+
欠
:
Guy Fawkes (g) lost a bet to his elder brother (哥) Godzilla (哥), who is waving with the IOU (欠) note Guy Fawkes signed when they made that bet. Now he'll have to sing a song (歌) to Godzilla in front of the elevator (e1).