Covering Both Ends

They walked on a bit further 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 dollars and he died without ever trying to pay me back. If anyone has gone to hell, he has."
The little boy thought for a while and then said, "You know, Grandpa, you are very lucky."
"Why?" asked the old man in surprise.
"Well, whichever place you go to, you'll have some money to draw on."
Originally published April 16, 2003.