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."