We often picture God as a serious old man, burdened with the incredible task of managing this vast, complex universe and providing adequately for all of His creatures, especially for the fickle, fallible, unpredictable human beings. But God is not old. Neither is He young. It is the passing of time that makes one young and then old. God exists outside of time. God exists in eternity, in an eternal now. And God is not serious, at least in the sense of being burdened with a task that is too big for Him. Is it more difficult to manage the universe than to create it out of nothing? And most of all God is not sad. God is perfectly and eternally happy, and enjoys a divine sense of humor. The sense of humor we have, if we have one, is but an imperfect participation in God‘s sense of humor.
A sense of humor, of course, is a sense of the humorous. So what is humorous? The humorous is that which is unexpected, incongruous and preposterous. At the circus, for example, it is the incongruity of the clown with the baggy pants, bulbous nose, long shoes, and painted face that is humorous. At the movies we laugh at the “Three Stooges” because they are always doing the unexpected, the incongruous and the preposterous.
A sense of humor then is simply a sense of truth, a sense of reality that enables us to discern the untrue, the unreal, the incongruous and the preposterous. God has a perfect sense of humor then because God is All-Truth and God is the “really real,” the source of all reality. - Fr. Rodney Kissinger, SJ