Play on words that sound alike or on the several meanings of one word, to make a joke or to say two things at once.
In The Master and Margarita
He did not have time to sin. Abaddon's work is impeccable.
"Did not have time to sin" and "impeccable" play on the same root: Abaddon's work is flawless, and the dead child is without sin. Woland uses the second sense as a funeral joke on the first.