Click the meme to view the explanation.
The unit of electrical resistance is Ohm (symbol Ω) named after German physicist Georg Simon Ohm.
Related reading: Ohm's Law, Resistance in Parllel and Series combinations
Matter exists in both wave nature and the particle nature at any given time.
Related reading: Heisenberg's Uncertainity Principle
The power, p, delivered by a circuit is given by the formula P = (I^2)R
Related reading: Joule's Law of Heating
The unity of frequency is hertz, named after Heinrich Rudolf Hertz, the first person to provide conclusive proof of the existence of electromagnetic waves
Related reading: Waves, Oscillations
2 aspects to the joke. First that photons make light. Second that phonts are massless
Related reading: Wave Theory of Light, Dual Nature of Radiation
Honestly, this isn't a very academic joke. It's simply based on the sound/word 'Plank'. To a normal person it'll mean the exercise plank, but to a physics students it refers to the Planck's constant.
Related reading: Wave Theory of Light, Dual Nature of Radiation