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, but he struggled to the end to pay off his debts. If anyone has gone to heaven, he has."

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, 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.

"Well, whichever place you go to, you'll have some money to draw on."