Three men die in a car accident on Christmas Eve. They all find themselves at the Pearly Gates waiting to enter Heaven. On entering, they are told that they must present something with a flavor in order to get in.The first man searches his pocket, and finds some pine needles from the family's Christmas tree. He is allowed entry to Heaven.The second man offers a bow and some ribbon, from presents that were opened earlier that evening. He too is allowed entry to Heaven.The third man reaches into his pocket and produces a pair of panties.Confused at the man's gesture, St. Peter asks, "How do panties represent Christmas?"The man replies, "Oh, they're Carol's."