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Soul of Wit

Two people are watching clouds.

Panel1-
P1: You know how comedy is the soul of wit?
P2: You're thinking of brevity.

Panel2:
P1: That doesn't make any sense. Why would comedy be the soul of brevity?
P2: No, it's the soul of wit.

Panel3:
P1: That's what I said, comedy is the soul of wit.
P2: Nevermind, what were you gonna say about it?

Panel4:
P1: That phrase makes no sense. Something can be witty without being funny like on Big Bong Theory.
P2: You mean bang?
P1: No, I meant big. Bang Bong Theory would be ridiculous.