This song is about marijuana, and makes little attempt to disguise it. The band did a lot of marijuana and many other drugs around this time.
This was the song that coined the phrase "sweet leaf" as slang for marijuana. They got the name from a pack of Irish Cigarettes that said "It's the sweet leaf." They thought "sweet leaf" was a great description of marijuana, and the entire band wrote the song together.
The sound at the beginning is guitarist Tony Iommi coughing after inhaling marijuana smoke from a bong.
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