This text explores the profound connection between humor and faith, identifying the primary source of religious humor as the insight into the inherent falsity of sacred taboos and institutionalized holiness. The author examines the concept of "divine laughter," which paradoxically brings a person closer to the transcendent while distancing them from traditional religiosity. Drawing on Reinhold Niebuhr's ideas, humor is presented as a preliminary stage or "first step" toward faith. A central theme is the distinction between faith as a direct life orientation and reflected faith. The text argues that a properly reflected faith must eventually distance itself from external religiosity to remain authentic. Humor thus serves not only as a tool for critique but as a means for deeper understanding of human existence in relation to the divine. It transcends mere mockery, becoming an existential stance that reveals truths hidden beneath rituals and dogmas, bridging the gap between critical distance and spiritual insight.