Humor is one of the most important and effective artistic displays in the beautiful world of art. Humor has a series of internal structures and elements on which its identity depends, and these include: disharmony and inversion, apparent contradiction, exaggeration or belittlement, challenging and criticizing accompanied by laughter and internal pleasure. This research aims to first philosophically analyze the elements and structures that make up humor and examine the role of emotional forces in the formation of each of these elements in the light of philosophical psychology. Among the cognitive faculties of the soul, the most prominent is the faculty of compositive imagination, which causes astonishment and then laughter. The interaction and synergism of intellectual power with imaginative faculty in the creation of attractive and enjoyable humor is a noteworthy point that has been carefully considered in this article.