官: 映画館、図書館、音楽、と死亡

官 is bureaucrat:  someone with a big head, sitting under a roof, with a big, well, you know muscles get bigger when you exercise them and he exercises his sitting muscles a lot.  Just sayin'.

館, public building:  It may be a government building or it may have food.
管, pipe:                   When he has a moment, the bureaucrat likes to practice his
                                 bamboo flute.
棺, coffin:                 It's made of wood and one day the bureaucrat, like the rest
                                 of us, will go into one.

官館管棺