That presupposes that Gervais is nice. He is (by all accounts) a nice guy and he comes off as such but his humour touches on the dark side. The fact that he is a nice guy and there is no malice/hate in it does not necessary negate the dark aspects of the joke.
Eg. "What did the deaf, dumb and blind kid in a wheelchair get for Christmas?...Cancer"
Just be nice for goodness sake. Society has its own natural consequences for those who are not nice, a little bit of hell brought on by other people.
On average, being nice to folks around you, nets some nicety back to you. Bring rude/mean to folks, often nets you rudeness/meanness right back from others.
Those with a conscience don't need a threat of hell or reward of heaven, when it's often doled out in real time right before our eyes. Those without a conscience, aren't going to be troubled by an imaginary heaven or hell.