David Shrigley and Humour and layers of meaning

 I love this picture by David Shrigley:

I love a lot of his stuff actually - it's the sort of thing I aspire to do - not the style, but the subversive humour, and the layers of meaning - like Pope.L, you don't know where to laugh or wince, and you end up doing both, which is even better. I like the outermost funny meaning - god is watching you in your most unflattering moments, but I see deeper layers of meeting - can god really be watching you all the time? What else do you do that you'd rather god didn't see? Why would god want to watch you? etc