In the poem "Mrs. Neverbody's Recipe for Making Crocodile Tears," the author Jonathan Lethem presents a whimsical and humorous take on the concept of insincerity. The recipe cleverly outlines the ingredients needed to create "crocodile tears," suggesting that false emotions can be concocted with a mix of deception and artifice. The playful language adds a layer of satire, reflecting on how people might manufacture emotions for various reasons, much like a well-prepared dish.

The concluding line, stating that this recipe is only worthwhile for a crocodile, emphasizes the absurdity of the entire notion. Crocodiles are famously associated with fake sorrow, giving the poem a clever twist. Overall, Lethem uses this imaginative recipe to criticize the pretense often found in human emotions, hinting at the idea that such faking is both artful and shallow, suitable only for those who, like crocodiles, don't truly feel the weight of their tears.