I can't understand a cold joke in Taiwan Province Province. Who will help me solve it?

Hawa just typed my Taiwanese pronunciation.

If someone asks you to count, and you say eight frogs, which means hitting me, then of course the other person will go upstairs.

But in Taiwan Province Province, you can only play jokes on your good friends and classmates. You can be humorous, but you can't be too cruel.

In fact, there is a similar joke.

For example, in a family, the children in the family are named Saburo Taiichiro Jiro ... Which Ichiro's life is valuable to Shiro?

The answer is Shiro. Why?

This is explained in a lyric by Cai Qiufeng.

Other people's lives are full of gold and silver. In Taiwanese, others say "Nian Ba Lang".