"What makes the Leaning Tower of Pisa lean?"
"It never eats!"
Explanation:
The key to understanding this joke is the word lean.
Lean has two meanings:
Lean (verb) means 'to slope to one side/ not straight' (as you can see, the tower isn't straight).
The key to understanding the humour in this cartoon is the word ‘spirit’. ‘Spirit’ is an example of a ‘homonym’: a word which has the same spelling and a pronunciation as another word, but with a different meaning. In this case, ‘spirit’ can mean ‘a ghost-like spirit’ or a ‘hard type of alcohol’, for example, whiskey or vodka.