This is a tattoo of pirate Monkey D. Luffy from the anime/manga series One Piece in his 'Gear Third' giant hand form (I read the wiki) with the tattoo recipient's hand also acting as Luffy's. That's pretty clever, right? Maybe not as clever as an octopus, but a friend told me they can tie shoelaces. SHOELACES! I can only wear flip-flops and sometimes I still can't get the little strap between the right toes.
Thanks to simon and V, who agree the best tattoos are the ones you convince frenemies to get when they're wasted knowing they'll regret it for the rest of their lives (or can save up for laser removal).