DS's friend told him the word Fuck. They both know it's 'naughty' but not why.
He came to me this evening saying, I know the F word.
I asked him to whisper what word it is and, yes, it's Fuck
So I was calm and explained it's called a swear word and it's not very polite, we don't say this, if he wants to say this when he's a grown up that's fine but it's not a nice word.
He's being very reasonable and keeps asking why? Why is it not nice? Why aren't we allowed to say it? I've drawn a blank!!
My older kids just accepted that it's not nice to swear and that was it. DS is making me work for this one!! 
Does anyone have any better age-appropriate explanations please?