Three men all die on Christmas Day, and arrive at the pearly gates. Peter greets them and tells them that they are all evil men who SHOULD go to hell - but because it's Christmas, he'll let them into heaven if they have something representing the holiday with them.
One of the guys has a Christmas ornament, and gets let in. Another guy has pine needles on his shirt, and gets let in. The third guy pulls out a pair of panties.
"How do those represent Christmas?" asks Peter.
"These are Carol's."