Three men die in a car accident on Christmas Eve.
They all find themselves at the Pearly Gates waiting to enter Heaven.
To enter Heaven, they must present something related to or associated with Christmas to Saint Peter or they will be rejected..
The first man searches his pocket, and finds some mistletoe, so he is allowed in.
The second man presents a nutcracker, so he is also allowed in.
The third man pulls out a pair of woman’s panties.
Confused at this last gesture, St Peter asks, “How does this represent Christmas?”
The man answers, “They’re Carol’s.”