In line 17 the narrator most likely uses the phrase embalmed beef to convey the idea that

To describe the beef's quality

Explanation:

In line 17, the narrator most likely uses the phrase embalmed beef to convey the idea the beef is rotten and can be eaten safely without any fear of any infections or so. It basically describes the quality of the beef which is free of infections. It has been preserved from decay and thus can be safely consumed.

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