UNRELATED TO COVID-19, already circulated previously in 2014 and 2017. Additionally, the first COVID-19 cluster case was reported in 2019, therefore from the aspect of time it is IRRELEVANT.
More in the EXPLANATION and REFERENCES section.
CATEGORY: False Context.
SOURCE: Facebook, https://bit.ly/3v0n8AW / print to PDF for backup archive.
* “Dont eat fish .they all around the ocean ..
The dead of Conviq19 people in India was thrown in the Sea ..the dead are arrived at Sabah Ocean ….” (in the post)
* “The corpse of covid19 that was dumped at sea in India has arrived in Sabah. Whoever dares to eat fish should have fish now, it tastes different. !!!” (in the picture, a screenshot of the original sharer)
(Original language: “Mayat covid19 yang di buang laut di India sudah sampai di sabah siapa berani makan ikan patutlah ikan sekarang lain macam rasanya.!!!”)
Based on the “Seven types of mis- and disinformation” by First Draft, classified as “False Context: When genuine content is shared with false contextual information” .
The SOURCE shared photos previously circulated in 2014 and 2017 misusing the present moment related to the recent (2021) COVID-19 outbreak in India , which has caused FALSE premise/conclusion.
Additionally, the first COVID-19 cluster case was reported in 2019 , therefore from the aspect of time it is IRRELEVANT.
Several sources which shared identical images on 2014,
Cari Internet on 12-11-2014: “Kuala Besut: A fishing boat that thought it had caught a big fish was shocked when the trawl they installed hit a corpse while anchoring their catch. The body is almost rotten and its identity has not been identified and this matter will be confirmed by the authorities.” 
гусь отрыжка on 27 Nov 2014 
Other Related References
Brilio.net on 02 / 06 / 2017: “However, what was found in fishing nets in Malaysia is very surprising. As brilio.net reported from Viral4real, Thursday (1/6) instead of getting fish, fishermen actually got the body of a man. The rotting corpse was transported along with a lot of fish. Photos of the discovery of bodies in the nets immediately went viral to this day. But according to other sources, this incident took place a year ago.” 
Liputan6.com on 03 Jun 2017: “At first the fishermen did not feel suspicious when lifting the net from the sea, because the net was filled with fish. But unexpectedly, when the fishermen took the fish out of the net, they saw a rotting corpse.” 
BERNAMA: “KOTA KINABALU, June 4-The contagious news on social media claiming that the bodies of COVID-19 patients dumped at sea in India had drifted to Sabah is fake news, Sabah Police Commissioner Datuk Hazani Ghazali said. According to him, so far, his party has not received any report on the case and asked all parties not to easily believe and not to spread the news without ensuring its authenticity first.” 
astro AWANI: “KOTA KINABALU: The contagious news on social media claiming that the bodies of COVID-19 patients dumped at sea in India have been washed away to Sabah is fake news, said Sabah Police Commissioner Datuk Hazani Ghazali” 
 mv1.cari.com.my: “Fishermen Find Bodies In Trawls With Fish”, https://bit.ly/3uVdnEi (Google Translate) / https://archive.md/WSpjs (backup archive, original language).
 vk.com, https://bit.ly/3w1LI5O / https://archive.md/UbC9m (backup archive).
 brilio.net: “Not a fish, this fisherman found something terrible in his net”, https://bit.ly/2T2Ecce / https://archive.md/9TN5u (backup archive, original language).
 liputan6.com: “Mistaken as a fish, this terrible figure caught by fishermen in the sea”, https://bit.ly/3imjqyM (Google Translate) / https://archive.md/HW1TY (backup archive, original language).
 bernama.com: “Allegations of COVID -19 body from India drifting to Sabah false news – Police”, https://bit.ly/3vWnlGP (Google Translate) / https://archive.md/2lhML (backup archive).
 astroawani.com: “The allegation that the body of a COVID-19 patient from India drifted to Sabah is false” (Google Translate Chrome extension), https://bit.ly/3fTsCJy (original language) / https://archive.md/BNMal (backup archive).