Did you hear about the deaf man who got a ticket?
It's OK, he didn't either!
Did you hear about the deaf man who got a ticket?
It's OK, he didn't either!
The humor comes from a play on words. The setup leads you to expect a story about a deaf person and a ticket, but the punchline twists it by using 'hear' in a literal sense. Since he is deaf, he couldn't 'hear' about the ticket either, just like the listener.