Fourtyrulz

The shirt is supposed to be making an ironic statement, probably meant to offend people of religion. By misspelling athEIst you make the statement and the wearer of the shirt look rediculous. I can't imagine a better scenario than someone walking up to the shirt-wearer and telling them that their seemingly witty shirt actually makes them look stupid.

Man, this thread stopped being funny 10 posts ago...

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the·o·ry - a working hypothesis that is considered probable based on experimental evidence or factual or conceptual analysis and is accepted as a basis for experimentation.
faith - Belief that does not rest on logical proof or material evidence.
- Merriam-Webster's dictionary