I was gonna say undecipherable until I wikipediaed it.
According to Rolling Stone the lyrics came from Roger Waters' experience when he was injected with tranquillizers for hepatitis by a doctor prior to playing a Pink Floyd show in Philadelphia on the band's 1977 tour for the Animals album.[3][4] "That was the longest two hours of my life," Waters said. "Trying to do a show when you can hardly lift your arm." The experience gave him the idea which became the lyrics to this song.
...
Plot
Like the rest of the songs on the album, "Comfortably Numb" tells a part of the story of Pink, the album's protagonist. Pink, feeling completely isolated from society, cannot stand the pressures of life as a rock star and collapses in his hotel room before leaving for his concert. A doctor is sent into the room and gives Pink an injection that gives him the energy he needs to perform. The lyrics are written as a conversation, with Waters voicing the doctor and Gilmour voicing Pink.
Film version
A large group consisting of Pink's manager (played by Bob Hoskins), the hotel manager (played by Michael Ensign), paramedics, and roadies burst into Pink's hotel room to find an unconscious Pink sitting in a chair. The hotel manager does not take kindly to Pink's untidyness, but Pink's manager insists that "he's an artist". After injecting a drug into Pink's arm, the paramedics drag Pink out of the hotel and to his limousine. During this time, the drug causes Pink to hallucinate that his body is decaying. Upon being inserted into the limousine, Pink tears off his diseased shell to reveal a Nazi-esque attire.
Flashbacks of Pink's childhood are intercut into the scene. In the flashback, a young Pink finds a wild rat and shows it to his overprotective mother. Her negative reaction towards the rodent causes Pink to hide the rat in a nearby shed. Pink later catches a fever that keeps him bed-ridden until the next morning. The next day, Pink returns to the shed, only to find that the rat has died in his absence, forcing Pink to dump the body into the nearby river, representing his loneliness.