Ricky Gervais is a comedian. Thus, it's his job to take the piss out of things, be they controversial or not. Y'know, just like the below.
Anyone who retweets this leaked erotic photo of me should be ashamed of themselves. pic.twitter.com/p2KBa6serK
— Ricky Gervais (@rickygervais) August 31, 2014
Making a joke about a thing doesn't mean you condone that thing.
— Ricky Gervais (@rickygervais) September 1, 2014
Of course the hackers are 100% to blame but you can still makes jokes about it. Jokes don't portray your true serious feelings on a subject
— Ricky Gervais (@rickygervais) September 1, 2014
It should probably go without saying, if you're easily offended don't follow Ricky Gervais. Whoever stole those pictures of Jennifer Lawrence and several other celebrities are probably gonna go to jail for being scumbags. Ricky is just having an aul' laugh.