What is the religious ruling on one who tells jokes that reach to the Lord of the heavens and the earth in front of people to make them laugh, while he prays the five daily prayers in the mosque, and justifies his action by saying that God is too merciful to punish a lowly servant like him?

Mocking Allah, His verses, and His Messenger is disbelief that expels one from the faith, as stated in the verse: "And if you ask them, they will surely say, 'We were only conversing and playing.' Say, 'Is it Allah and His verses and His Messenger that you were mocking?' Make no excuse; you have disbelieved after your belief." So, whoever transgresses against Allah or mocks Him has cast off the yoke of Islam. The claim that Allah is too merciful to punish a servant is an embellishment from Satan, for Allah is not pleased with disbelief from His servants, and He is swift in punishment, severe in retribution, and Mighty, the Avenger.