A follow up to this doodle
Based on a friend telling me about their horny dreams, they gave me some more context and it turns out the human was turning up to an old timey salty sailor pub to get filled by a whaling ship crew full of big orca fellas

"It is here in the damp, creaky wooden waterfront tavern that we see the Male Transient Orca. The dampness of the tavern allows for the perfect environment for the orca to participate in an interspecies courtship ritual that would be otherwise totally inaccessible while out on their months long journeys in the cold sea. Other forms of semi-aquatic sea life-- such as the normally territorial Walrus-- are generally accepting of their company as long as certain social rules are met.

The orca has selected a willing human, a variety of primate of sufficient intelligence, as their partner for now. Showing an incredible amount of control, the orca balances its human partner between itself and the counter top while consuming a tavern-provided beverage. The purpose of this balancing act is that the Orca is allowing the humans gradually distending belly to hang unhindered.
Humans are typically ill suited for the task of mating with an orca, but humans are well known for their adventurous, persistent nature and this male is no different.

Orcas will usually travel in familial groups called pods, however the Transient Orca is different in that they gather in groups with other males called a crew. It is in this scene we will see the playful nature of the transient orca as they share the willing human male with each other. Soon, the crew will return to the sea, leaving the bloated human male behind. Humans are known to form attachments to other mammals that provide them with a pleasurable experience, so it is likely the human male will await the next time the Transient Orca crew returns to the shore."