actually-3
Explanation
This comic shows a man standing below several floating objects (appearing to be bowling pins and a ball) descending from a heavenly light, with someone saying: "Actually Frank, the REAL heaven was the friends you made along the way."
The joke plays on the popular meme/trope "the real X was the friends we made along the way," which is used to satirize stories where the protagonist's quest for some goal turns out to be less important than the relationships formed during the journey. This trope is often applied ironically to situations where the original goal was clearly more valuable.
Here, the comic applies this trope to its most absurd extreme: Frank has apparently died and reached the actual, literal afterlife -- heaven itself -- only to be told that the "real" heaven was not, in fact, heaven, but the friends he made during his life. The humor lies in the fact that this is the one context where the deflection is maximally absurd: the person is literally in heaven, and someone is still trying to redirect them to the sentimental platitude. It satirizes the reflexive tendency to reach for heartwarming cliches even when they are completely inappropriate or contradicted by the literal situation at hand.