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In this paper, I discuss whether the attribute of a sense of humour is compatible with the theistic conception of God, understood as an omnipotent, perfect and omniscient being. I begin by outlining the intuitions present in common language and in fiction regarding the attribution of humour to God. I then discuss popular theories of humour – superiority, release and incongruity – pointing out their incompatibility with a theistic concept of God. I conclude by wondering why people have a sense of humour, while the answer to this question marks the paper's main thesis: although God knows what is funny, he does not have a sense of humour.
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