Abstract
This article presents Jorge Portilla's developments in the investigation of the phenomenology of relaxation. This explanation is problematized in order to see its possibilities and scope from three philosophical theories on humor: the theory of superiority, the theory of relief and the theory of incongruence. Finally, it is exposed how the approach of comedy is central to see the intentional and corporal unfolding of the subjects in world of life’s situations from phenomenological descriptions
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