First, let me make it clear that I do *not* mean jokes of the
"abelian grape" variety. I take my cue from the following
passage in *A Mathematician's Miscellany* by J.E. Littlewood
(Methuen 1953, p. 79):

I remembered the Euler formula $\sum n^{-s}=\prod (1-p^{-s})^{-1}$; it was introduced to us at school, as a

joke(rightly enough, and in excellent taste).

Without trying to define Littlewood's concept of joke, I venture to guess that another in the same category is the formula

$1+2+3+4+\cdots=-1/12$,

which Ramanujan sent to Hardy in 1913, admitting "If I tell you this you will at once point out to me the lunatic asylum as my goal."

Moving beyond zeta function jokes, I would suggest that the empty set in ZF set theory is another joke in excellent taste. Not only does ZF take the empty set seriously, it uses it to build the whole universe of sets.

Is there an interesting concept lurking here -- a class of mathematical ideas that look like jokes to the outsider, but which turn out to be important? If so, let me know which ones appeal to you.