The scene was an automobile accident.  One driver was laying in the street and was near death.  A police officer, knowing that the man had little time, appealed to the crowd and shouted...

"Is there a man of the cloth present in the crowd".  It doesn't matter what religion you are.  Please come forward and bless this man before he dies."

People in the crowd looked at each other, but not a person stepped forward.
Suddenly, a voice rang out and one man pointed in the direction of another who appeared to be a homeless man...
"Hey, that guy over there...I've seen him around that church on Main Street on a number of occasions."
The homeless man was brought to the dying man's side.  The police officer responded...
"Surely you must have heard something that could comfort this man !"

There was a slight pause... the homeless man took a deep breath and replied...

"Under the 'B' ...'5'... under the 'I'...'16'...



Well....that's my joke  

It took me a while... but eventually  

Hey den, I'm reading this only now and I'm feeling soooo stupid   .
I simply hate to explain jokes but I don't understood