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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 fiction regarding the attribution of humour to God. I then discuss popular theories of humour - superiority, release of tension and incongruity - pointing out their incompatibility with a theistic concept of God. I conclude with the thesis that while God has knowledge of what is funny, he has no sense of humour.
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