The Pearly Gates Permanent Retirement Home is a gated community within the Animation for toons who have passed on. It resembles a hybrid between a placid suburban environment and an ancient Greek forum, mixing columns and plazas with white picket fences, with an abundant volume of soft, puffy clouds.
Though toons never cease to exist, they can still "die" for comedic effect. When a toon dies they emerge from their old body as a slightly translucent version of their former self with wings, a halo, and occasionally a harp and white robes. A toon in this state can ascend to Pearly Gates from anywhere within the Animation. Should they "die" outside the Animation they must commute back first, or otherwise try and stuff their soul back inside their corporeal body, but this is considered to be somewhat embarrassing as it ruins the initial gag.
Despite the name, there is nothing permanent about residing within Pearly Gates, but many toons are happy to do extended stays for the peace and quiet.