Imagine getting a call and it says, "Welcome to David's orphanage. You make them, we take them. How may we help you?"
David's Strange Orphanage
Categories
Explanation
Experiment
The humor comes from the dark and absurd twist on the idea of an orphanage, implying they are in the business of acquiring children from parents. It plays on the idea that the orphanage is an entity that 'takes' children, but pushes it to an extreme by presenting it as an active business. The phrase "you make them, we take them" is what makes it funny.