These two irreverent gentlemen run a column in the Christian Century that appears just before the last page each week. Adding to their vices of controversial out-spokenness, ungodly laughter at the ridiculous in the religious and a no-nonsense stand on clerical nonsense, they are punsters-- so naturally, they call their column Pen-ultimate. Inventive as they are, still, it must be said, they let the press releases, advertising and public utterances of the pious-eyed speak (bray?) for themselves. Their approach raises religious tolerance to new levels-- the ridicule is entirely interdenominational. Often, it is the exhausted laughter of total despair as in such cases as Dial-A-Devotion gimmicks and the Post Office Department's ""un-religious"" Christmas stamp of 1962. It is fresh writing in the best sense of the term and the authors admit that they are often accused of being too fresh by the kind of reader who knows that laughter is sin's identical twin.