Atheism cartoon
An atheist arrives at the gates of heaven (the Pearly Gates)
St Peter is pointing out to the atheist that there is a notice on the Pearly Gates declaring “No atheists”.
The atheist is thinking “I don’t believe it!”
The joke is a play on the fact that the atheist doesn’t believe in heaven rather than that he is exasperated by the fact that he isn’t allowed in.
Ref: re013