From dogbreedinfo.  

A man and his dog were walking along a road.  The man was enjoying the walk, when it suddenly occurred to him that he was dead.  He remembered dying, and that the dog had been dead for years. He wondered where the road was leading them.

After a while, they came to a high white stone wall along one side of the road. It looked like fine marble. At the top of a long hill, it was broken by a tall arch that glowed in the sunlight. When he was standing before it, he saw a magnificent gate in the arch that looked like mother-of-pearl, and the street that led to the gate looked like pure gold.  He and the dog walked toward the gate, and as he got closer, he saw a man at a desk to one side. When he was close enough, he…