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In this philosophical text, written during the challenging years of his life when he struggled with illnesses and poverty, Baudelaire takes a different approach to the laughter response, which is considered a sign of happiness. He approaches laughter with a observational perspective that reveals the devilish side of humans.

Describing it as a theory of laughter or a philosophy of comedy, in this essay Baudelaire transforms laughter from a innocent chuckle to a devilish giggle with a striking yet familiar example. A man stumbling and falling in the street can cause a group of people to burst into laughter. What do these laughs say about humans? While God, animals, and plants do not laugh, behind the smile of the only laughing creature, the human, there are hidden emotions of various kinds; and the nature of these may not always be as innocent as a smile.