"At a formal dinner party, the person nearest death should always be seated closest to the bathroom"

This quote by George Carlin is an amusing take on the concept of seating arrangements at an official supper celebration. Carlin is suggesting that the person who is closest to death must be seated closest to the bathroom. This is likely a reference to the reality that senior people, who are more likely to be closer to death, may need to use the bathroom regularly. Carlin is recommending that it would be more thoughtful to seat the elderly person closest to the restroom, so that they don't need to stroll too far if they need to utilize it. This quote is a funny way of mentioning the value of being considerate of others, especially those who might be more susceptible. It is also a suggestion that we need to be mindful of the needs of others, even in a formal setting.