"I'm a poor man, your majesty," the Hatter started, explaining that he was in modest circumstances and had only recently begun his tea. He mentioned his limited food, describing the bread and butter as thin and the tea as having a "twinkling" quality, which added to his plight.
The King questioned what the twinkling was, and the Hatter clarified it was related to the tea. The King then humorously remarked that "twinkling" begins with a T and implied he thought the Hatter was not entirely clever, showing the whimsical and teasing nature of their conversation.