Super Bowl Seat and Funeral

A sports fan was sitting in the top row at the Super Bowl, barely able
to see the field. He noticed a vacant seat about 3 rows back on the 50
yard line. It was still vacant when the 2nd quarter started, so he went
down and asked the man seated next to it if anyone was sitting there.
The man said "No, have a seat." A few minutes later he asked the man if
he knew whose seat this was and why they weren't here at such an
important event. The man said that for ten years it had been his wife's
seat but that she had passed away.

Feeling sorry for the nice man, the fan asked if he didn't have a friend
or family member that he could have offered the seat to instead of just
leaving it vacant. The man said "No, they're all at the funeral."