Answer: Humor is the ability of reason to find a form of particular release: it is not rational, not on its own level, but on a level above the rational. And that’s when good humor is achieved, a spark from reason.
It is faith above reason when you rise above your own ordinary mechanical thinking. That’s why Kabbalists very much respect humor, good jokes, and clever stories.
From the Kabbalah Lesson in Russian, 7/9/17