Phil knows that Marmaduke is infesting his bed with fleas, yet his cowardly nature prevents him from taking action. Suddenly he sees Dottie approaching, and wanting to pretend that he's a man, Phil boasts about a make-believe victory in which he forbade Marmaduke from sleeping in his chair.
Dottie is not fooled. She knows that Phil is a pansy, and that Marmaduke only allows him to remain alive for entertainment purposes.
Note: The bedroom decor was chosen by Marmaduke as he sees more action there than Phil.