I Have Returned!
Explanation
The Joke
A woman named Sally joyfully greets her deceased partner Bobby, who has returned as a ghost. Bobby emotionally declares he promised to find his way home and that their time of grieving is over so they can be together again. Sally, being practical, immediately asks: "Just to be clear, as a ghost, are you capable of insubstantial sex, or having a job?" Bobby answers "Nope" to both, adding that whatever he touches gets coated in a thin layer of ectoplasm. Despite all this, he cheerfully says "It's good to be home," seemingly oblivious to how useless his return actually is.
The Humor
The comic takes the classic romantic ghost story -- a beloved partner returning from beyond the grave to reunite with their true love -- and punctures it with blunt practicality. In movies, the ghost's return is always treated as beautiful and transcendent. But Sally immediately cuts to the two things that matter in a real relationship: physical intimacy and financial contribution. Bobby can provide neither, and he even comes with a downside (ectoplasm on everything). His cheerful "It's good to be home" in the final panel is funny precisely because he seems unaware that he has returned as, essentially, a useless and slightly gross houseguest. The comic suggests that the afterlife romance trope only works if you do not think about it too hard.