Ricky Gervais has stated that the offense taken by some audiences can enhance his comedic experience, asserting that free speech is the "most important human right there is." The comedian, known for his provocative humor, acknowledged that while he does not aim to offend, he understands that such reactions are likely given the diverse nature of audiences. Gervais shared these views during an interview with Romesh Ranganathan on BBC Radio 2.

"I don't tell people not to be offended, I tell them I don't care if they are," Gervais said. "Be offended if you want, it makes it funnier for me. You can't help by what you're offended by but don't don't expect me to care." He clarified that it is a "myth" he deliberately sets out to offend, but rather he recognizes that "there's nothing you can say, particularly anything that's mildly interesting or contentious or your viewpoint, that someone somewhere won't find offensive."

Gervais noted a shift in societal reactions over the past two decades, observing that while 20 years ago he might have questioned someone's offense, he now anticipates it. He feels he has navigated the discourse around cancel culture and free speech sufficiently in his recent tours and is now largely disengaging from it. He pointed out that while audiences who pay for tickets may not be offended, wider distribution, such as on Netflix, will inevitably reach individuals who dislike his material.

His upcoming show, "Legend," is slated for a global tour followed by a Netflix release. The material for the show reportedly includes jokes on sensitive topics such as Jimmy Savile, suicide, and Adolf Hitler. During a test gig in London, Gervais made jokes about Savile's alleged crimes, questioning if he truly "got away with it" and humorously comparing his own perceived transgressions. He also made remarks about Hitler's early actions, such as improving transportation and inventing the Volkswagen, before adding a disclaimer to remember he wrote "The Office."

Further examples of his controversial material, as reported from the gig, include discussions about his nieces and nephews using racial slurs and his thoughts on influencing internet trolls. Gervais also touched upon personal end-of-life considerations, jesting about needing a gun when he is older and the possibility of asking friends for assistance if he were paralyzed.