I would make a joke about your mom, but cows are sacred in my country.
Sacred Cows and Your Mom
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Explanation
The joke plays on the "your mom" insult trope. The punchline is unexpected because it introduces the idea of cows being sacred. This is a non-sequitur that makes it funny, implying a bizarre connection between a mom and cows. It suggests that the speaker's culture prohibits them from disrespecting moms, because they revere cows, which is a strange and absurd comparison.
Ari
Not everyone has a Mum