Otherwise known as Theoing a joke.

...actually, can't be arsed. tl;dr my gf didn't know that "punt" can mean "to kick" as well as the shit boats for tourist cunts (hey, that rhymes), so my quip about "stripper punting" being hazardous because you'd get your foot stuck in their minge didn't work.

Actually bored myself typing this. Someone please provide better examples, or it's going to be a very long afternoon.