The Old Testament records the laughter of God no fewer than seven times on at least six occasions. Consistently, though, it is derisive laughter directed at those who are wicked – at Sennacherib of Assyria (2 Kings 19:21; Isaiah 37:22), at unrepentant sinners (Proverbs 1: 26), at those plotting against the just (Psalms 37:13), or at the vain kings of the earth (Psalm 2:4). Admittedly, the thought of the Almighty Creator laughing at lesser creations hardly strikes us mere mortals as particularly comic. Like Job, we cynically see ourselves as righteous victims of some sort of a supernatural practical joke, believing that God “mocks at the calamity of the innocent” (Job 9:23). However, from His divine perspective, it is precisely our own posturing of innocence and righteousness that is so laughably ludicrous.
Forget everything you ordinarily associate with religious study. Strip away all the reverence and the awe and the art and the philosophy of it. Treat the subject coldly. Imagine yourself to be a theologist, but a special kind of theologist, one who studies gods the way an entomologist studies insects. Take as your dataset the entirety of world mythology and treat it as a collection of field observations and statistics pertaining to a hypothetical species: the god. Proceed from there.