Excerpt from Stave One of A Christmas Carol by Charles Dickens

(1) “What else can I be,” returned the uncle [Scrooge], “when I live in such a world of fools as this? Merry Christmas! Out upon Merry Christmas! What’s Christmas time to you but a time for paying bills without money; a time for finding yourself a year older, but not an hour richer; a time for balancing your books and having every item in ’em through a round dozen of months presented dead against you? If I could work my will,” said Scrooge indignantly, “every idiot who goes about with ‘Merry Christmas’ on his lips should be boiled with his own pudding, and buried with a stake of holly through his heart. He should!”

Excerpt from Stave Five of A Christmas Carol by Charles Dickens

(2) “A merry Christmas, Bob!” said Scrooge [the uncle], with an earnestness that could not be mistaken, as he clapped him on the back. “A merrier Christmas, Bob, my good fellow, than I have given you, for many a year! I’ll raise your salary, and endeavour to assist your struggling family, and we will discuss your affairs this very afternoon, over a Christmas bowl of smoking bishop, Bob! Make up the fires, and buy another coal-scuttle before you dot another, Bob Cratchit!”

"Merry Christmas! Out upon Merry Christmas! What’s Christmas time to you but a time for paying bills without money; a time for finding yourself a year older, but not an hour richer; a time for balancing your books and having every item in ’em through a round dozen of months presented dead against you?"

What is the significance of this dialogue?