Far-Fetched Argument, Lame Excuse
You already know that 理屈 means "theory". So what's flatulence theory? It's an illogical argument, a far-fetched argument, or sometimes a lame excuse. It's all just hot air!
You've already learned all these readings. You should be able to read this on your own. And no, that's not a far-fetched argument, or a lame excuse for not writing a mnemonic.
That's not an illogical argument, it's a fact.
I don't like people who make far-fetched arguments.
Let's stop making lame excuses and get on with what we have to do!