Calvin and Hobbes by Bill Watterson for December 21, 1987
Calvin: This whole Santa Claus thing jsut doesn't make sense. Why all the secrect? Why all the mystert? If the guy exists, why doesn't he ever show himself and prove it? And if he doesn't exist, what's the meaning of all this? Hobbes: I dunno... Isn't this a religious holiday? Calvin: Yeah, but actually, I've got the same questions about God.