"I was at the beach" joke

I was at the beach with my children when my four-year-old son ran up to
me, grabbed my hand, and led me to the shore, where a sea gull lay dead
in the sand. "Mommy, what happened to him?" the little boy asked. "He
died and went to Heaven," I replied. My son thought a moment and then
said, "And God threw him back down?"