Today’s ThemeThere are eight theme entries today at 23-, 28-, 55-, 56-, 77-, 85-, 103- and 115-Across. They’re all common expressions that become pun answers to their clues after the murder, I mean removal, of a shared element. This solver realized it after the fact, but you can parse this puzzle’s theme by breaking its title into three parts: “final,” “off” and “er.” As in, take that “final” “er” “off.” No matter what point in the solve this came to you, the fun is really in the puns today. The clear command here, then, is NO LAUGHING MATT, which must have been fun to discover for all the Matthews out there. A one-letter shift that acknowledges one’s location on the boat makes it good, forever and anon.

Source: New York Times September 12, 2020 21:22 UTC