本文以《笑林廣記》中的淫僧色尼為主，討論笑話陳述皷利用大眾意識中的反差心理、懷疑心理，使僧尼成為笑話中的主角。以笑話內逸來分析笑話之所以能成功引人發笑的原因，其實在於兩種僧相的落差、及不可明言之真相的揭發。並針對大眾對於僧尼身體的上部「頭」與下部生殖器的共名現象，進行上與下、高與低、聖與俗的徹底真覆。而《笑林廣》這樣一部諧謔性質的作品，與巴赫汀小說語的眾聲喧嘩、文本的對話性理論及大眾文化的狂歡節理論相呼應；藉著講述有關僧尼的葷笑話，進行為神聖脫晚的儀式，讓宗教僧尼的高尚品德與市井江湖的淫詞俗語產生對話與撞擊，同時，將社會階級中的高與低、價值中的潔與不潔，犯戒逾矩的「戒」、「矩」，也一併消解模糊掉了。

This paper is intended to analyze the protagonists in the jokes of Xiao-lin-guan-ji—Buddhist monksand num\ns. The jokes can succeed to make people laugh because the difference of the two monks’ images and the exposure of the tacit conditions. Besides, the jokes about the upside-down phenomena: the upper part of the body “head” and the private parts “genitals” actually subvert the social level and the common image in the text. Xiao-lin-guan-ji works in concert with Bakhtin’s “ranzonrechie” and “carnivalization.” It makes the holy monks and townsfolks have a dialogue and the collision at the same time, and clear up the differences between the higher and lower level in the social strata, the clean and unclean in the values, the holy and secular images on the Buddhist monks. Anyway, the jokes about the monks and nuns who do not follow the precepts for Buddhists in Xiao-lin-guan-ji make the topsy-turvy function.