Pray
Explanation
The Joke
A woman begins a prayer with "Dear Satan--" and is immediately interrupted by Satan himself, who appears startled, saying she was not praying to him. She clarifies that no, this is God, and she was just starting awkwardly. In the next panel, the situation gets more chaotic: she stumbles over her words while Satan points out that this is awkward, and then she tries to clarify what she actually wants. She asks for "a box of cigars, a bucket of margaritas, and three dozen donuts, oh and a paper towel roll." Meanwhile, another character named Stephanie appears, and it is revealed that the woman was actually eavesdropping on someone else's prayer/conversation.
The comic plays with the idea of prayer as a kind of phone call, complete with wrong numbers, awkward interruptions, and accidentally overhearing other people's conversations. The mundane wish list (cigars, margaritas, donuts, and paper towels) subverts any expectation of a solemn spiritual request.
The Humor
The comedy comes from treating prayer like an everyday phone call gone wrong. The initial mix-up between God and Satan plays on the idea that prayer is essentially "dialing" a deity, and you can accidentally reach the wrong one. The addition of eavesdropping takes the telephone metaphor further, making the spiritual realm feel like a party line. The completely unspiritual shopping list of indulgences adds another layer of humor by contrasting what people supposedly pray for (guidance, peace) with what they might actually want (cigars and donuts).
References
The comic plays on the conventions of Christian prayer, the concept of accidentally praying to the wrong deity, and the general cultural trope of treating communication with the divine as analogous to telephone calls.