George: I just don't see what purpose is it going to serve your going? I mean, you think dead people care who's at the funeral? They don't even know they're having a funeral. It's not like she's hanging out in the back going, "I can't believe Jerry didn't show up".
Elaine: Maybe she's there in spirit. How about that?
George: If you're a spirit, and you can travel to other dimensions and galaxies, and find out the mysteries of the universe, you think she's going to want to hang around Drexler's funeral home on Ocean Parkway?
Quote from S02E02 - The Pony Remark