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From the first Saw, most of Adam's lines to Dr. Gordon throughout the first half of the film could be considered comedic gems.
"I went to bed in my shithole apartment, and woke up in an actual shithole."
"My name is Very Fucking Confused! What's your name?"
"I'm having a blast! This is the most fun I've had without lubricant!"
"My last girlfriend was a feminist, vegan punk who broke up with me because she thought I was too angry. I also haven't told you that one of my toenails is slight—."
"I don't give a crap if you covered yourself in peanut butter and had a 15-hooker gangbang!"
The commentary track on the unrated edition DVD, with Leigh, Cary, and James. They have a total blast and mock the film lots, as well as share several funny stories. And Cary even does a Marlon Brando impression. Apparently Leigh was the production team's Butt Monkey as well:
James Wan: "We peed in the bathtub. We all took turns peeing in there. We told Leigh it was Lipton Tea."
Also on the unrated DVD, the Easter eggs. "Saw in 60 seconds" where the whole movie is reenacted by BARBIE DOLLS, and the Cast and Crew talking about Billie The Puppet as if he's an actual actor.
From the third movie, while Lynn is operating on Jigsaw.
In Saw VI, there's the Carusel Trap, in which six people spin around in a cage, and William, who's outside has to choose which two to live by pressing buttons to hold back a bullet on the person it's aiming at, making a sacrifice of his own by doing so. This is no doubt a very serious moment, but when they try to lie to convince him not to kill them, it becomes a little funny.