The use of humor that Basheer employs in "Birthday" is to present a reality diametrically opposed to the conventional understanding surrounding one's special day. The opening to the story where the protagonist rises early fulfills the perception about one celebrating their birthday. The protagonist rises early and gets ready. The natural inclination is that he rises early in commemoration of his birth. Here begins what seems to be a traditional idea of one's birthday and how it is a perfect day.
There is a particular sadness in the protagonist's struggle to simply live on this special day. The humor that exists is the reevaluation in how we see birthdays. For some, a birthday is no different than any other day. The struggles that life presented the day before are the same that life will present on one's birthday. These are the same struggles that will be present the day after. Humor exists in this realization. The ending of the story where the protagonist has eaten and is full is his gift to himself on this "special" day. It is a struggle that will continue tomorrow and for the days afterwards. In recognizing that a birthday might not be special after all is where there is humor lies.