What is this

it’s a comic based on a scene from a book called “the hogfather”
it is a novel by terry pratchet in the diskworld series
wherein santa (the hogfather) is being audited, 
so to keep people believing in irrational but symbolic constructs
death takes over for him
and isn’t very good at it, but he does his best.

This is exactly my sense of humor and exactly why I love Terry Pratchet.

Death becomes Santa. I need more of this.