An elderly man took his little grandson for a walk around the local
cemetery.

Pausing before one gravestone, he said, "There lies a very honest man. He
died owing me 50 pounds, but he struggled to the end to pay off his debts
and if anyone has gone to Heaven, he has."

They walked on a bit farther and then came to another grave.

The old man pointed to the gravestone and said, "Now, there's a different
type of man altogether. He owed me 60 pounds and he died without ever
trying to pay me back. If anyone has gone to Hell, he has."

The little boy thought for awhile and then said, "You know, Granddad, you
are very lucky."

"Why"? asked the old man in surprise.

"Well, whichever place you go to, you'll have some money waiting when you
get there!"



   
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