"The Comprehension of Jokes" primarily focuses on the cognitive processes involved in understanding humor. It integrates concepts from various fields such as philosophy, psychology, linguistics, and artificial intelligence to provide a comprehensive framework for joke comprehension.

This book is beneficial for academics, students, and anyone interested in the science of humor. It offers valuable insights into the mechanics of humor, making it an essential read for those studying cognitive science or anyone curious about why jokes are funny.

Some key concepts discussed in the book include incongruity, which refers to the unexpected elements in a joke that create humor; superiority, which suggests that humor often arises from a sense of superiority over others; and impropriety, which involves breaking social norms or taboos to create comedic effect.