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."