Often a good joke seems to be at someone else's expense and sometimes it is said that in the New Testament Jesus did not display a sense of humour. The latter view is I feel wrong - take the case of the Woman at the Well :
Go call your husband and both of you come back here.
The woman answered:
do not have a husband.
Jesus said to her:
You have answered correctly
that you do not have a husband, for you have had five husbands and the man your
now living with is not your husband. You have told the truth.
Fawlty Towers humour too I find side splittingly funny on occasion eg when Basil Fawlty's old British Leyland car breaks down in a scene which at the time long suffering BL ownersmust themselves have experienced, berates God for letting him suffer in that way. Jokes at God's expense I have always assumed are fine - his shoulders as our creater are bound to be broad enough to take our attempts at jokes at his expense.
Still jocular levity can be good for the heart as well as the soul - I could do with some more.