A young lawyer dies and is sent to heaven. (?) 

Upon his arrival, he meets St. Peter at the Gate. St. Peter asks the lawyer his name and looks up his entry in the Great Big Book.

 St. Peter then looks at the lawyer and says, "You look very good for being 138 years old."

 Astonished, the lawyer replies, "There must be some mistake, I am only 32."

 St. Peter responds, "Not according to your billable hours."