Who is the irony of the joke "burn your dad"?

It satirizes those who are rigid, rigid in thinking and substitute things for people.

Burn your father.

A man went out and told his son, "someone asked your father, but he was on a business trip." Please come in and worship tea. " Afraid of forgetting, I also paid for it with books and paper. Put the child in the sleeve and hold it from time to time. On the third day, no one asked, the paper was useless and the lamp was paid. On the fourth day, a guest suddenly came. Q: "Where's your father?" I couldn't find the paper in my sleeve because I said, "It's gone." The guest is surprised: "When didn't you come?" A: "It burned last night."