Lyric discussion by Colonel0McClure 

Cover art for Shoeshine For Neptune lyrics by Arsonists Get All the Girls

From my interpretation a man decides to kill his wife, He sedates her with a drink and ties her up. While she is tied up he begins making the cement, "her shoes." He is going to throw her into the ocean. Neptune is the god of the sea, so he is referred to as god. His plan all along is for both of them to die. While the man plans her death he must have talked to someone because it speaks of his phones being tapped so while she is being sedated she slips a poison into his drink. After he kills her the chemicals begin to mix, meaning the poison begins to take effect. He becomes his own victim. By killing his wife he caused her to kill him.