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Explanation
The comic shows a scene involving religion and managing "spirit ghosts."
In the first panel, a character complains: "Dammit, what is it with managing dead spouses' waning orphan ghosts?" (or a similar exasperated statement about dealing with ghosts). Another character responds by objecting to a "desecration" -- saying "You object to the desecration?" with the reply being "No, to the grammar."
In the lower panels, someone suggests "Why not do it in the church? Everyone is a sinner" or words to that effect, and we see a scene at what appears to be a church confessional or similar religious setting.
The humor operates on multiple levels. First, there is the absurdity of treating ghost management as a mundane bureaucratic headache. Second, there is the grammar pedant joke -- when presented with something genuinely horrifying (desecration), the character is more bothered by the poor grammar used to describe it. This is a classic SMBC-style joke about misplaced intellectual priorities, where someone focuses on the trivially wrong thing (grammar) while ignoring the substantively wrong thing (desecration). The setting of a church adds an additional layer, playing on the juxtaposition between the sacred and the pedantic.