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

The first man searches his pocket, 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 panties. Confused at this last gesture, St. Peter asks, "How do these represent Christmas?"

To which he replies, "Oh, . . . They're Carol's."