Natyashastra

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कार्यहास्यं तु विज्ञेयमसंबद्धप्रभाषणात् । अनर्थकैर्विकारैश्च तथा चाश्लीलभाषितैः ॥ १४१॥

Laughter caused by speech (vākya-hāsya) is to be understood as arising from incoherent talking, meaningless distortions, and the use of obscene language.

english translation

kAryahAsyaM tu vijJeyamasaMbaddhaprabhASaNAt । anarthakairvikAraizca tathA cAzlIlabhASitaiH ॥ 141॥

hk transliteration by Sanscript