Mike Luckovich sometimes hits a home run when he does his editorial cartoons, but sometimes he just plan screws up... and this is one of those screw-up moments.
Luckovich has it in his head that anyone who dies should be at the Pearly Gates.
Sorry Mike, but apparently you never saw Carlin's material... because if you did you wouldn't be picturing him in heaven. You'd probably just have an empty microphone. And what the hell is with the suitcase? You don't have time to pack when you die, and you wouldn't need anything if you DID believe in a hereafter anyway. Carlin didn't believe in it. That's part of his material.
I know, I know, it's just a way to squeeze in one more Carlin moment.