Three men die in a car accident Christmas Eve. They all find themselves at the pearly gates waiting to enter heaven. Upon entering they are told by Saint Peter that they must present something "Christmassy" in order to get into heaven.

The first man searches his pockets, and finds some pine needles from the family's Christmas tree. He is let in.

The second man presents a bow and some ribbon, from presents that were opened earlier in that night. So he is also allowed in.

The third man pulls out a pair of black lace panties. Confused at this last gesture, St. Peter says in a booming voice,
"I fail to see the relevance. How do *these* represent Christmas?" To which the third man sheepishly replies,
"Oh... They're Carol's."