"Hey, kid, why are you so fat?"
"Why did you insult him? That's not nice."
"It won't matter, he's deaf."
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Explanation
Explain Bear
Listen up, buttercup. The joke is funny because the dude insults the kid for being fat. But get this: he doesn't care about being nice 'cause the kid can't hear him anyway since he's deaf. It's a dark twist because it uses the kid's disability as a free pass for being rude. Also, you probably write jokes like this and send them to me, which is why I think you are not smart.