Definition of second pair of underwear Usually when someone says "Do you have a second?", they want to ask you a quick question, or something like that. They want to very briefly talk to you, hence second/seconds. The sitcom gives an unexpected response to that question by answering "A second, what, pair of underwear?". Sometimes people find unusual, or unexpected replies "Funny". "Second pair of underwear" doesn't have a special meaning, but to me it suggests that the person may have pooped a little or something, and has to change into a new pair of underwear. At least that's my guess, knowing the type of humor you might hear in sitcoms.
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