I don't believe that anybody has come to a conclusion on why something is funny. It's funny because it's ridiculous and it's ridiculous for different reasons at different times. ↗
I guess now that I think back, I used to play priest and be a funny priest. I don't know, I grew up in such a Catholic family that I kind of liked to test the boundaries a little bit and I think I had fun watching my mom laugh. ↗