No one is safe.

Never one to shy away from poking fun of taboos and sensitive issues, Sarah Silverman presents the world with “Sarah Silverman: Jesus is Magic.” Directed by Liam Lynch, the film originally premiered at this year’s South By Southwest Film Festival and is currently being shown at the Drexel Gateway.

“Jesus is Magic” is a film based on her off-Broadway show from 2002. The movie opens with Silverman talking to her friends (played by Brian Posehn and Silverman’s sister Laura), discussing what they’ve been doing lately in show business. After hearing how busy they have been, Silverman – who’s apparently been up to nothing – tells her friends that she is playing a sold-out show later that night in an attempt to save her dignity. After inviting them, Silverman is forced to find a venue and write and perform her material within a day.

Musical numbers, backstage tomfoolery, and sketches are woven amongst footage of her performing stand-up in front of a live audience, where Silverman mercilessly lampoons subjects like racism, September 11, excess body hair, rape, drug abuse, family dysfunction, and the Holocaust, among others.

Despite his earlier work being mostly of the music video variety, Lynch thankfully doesn’t make much use of quick cuts or crazy angles, instead relying on more standard shots of the show. While it may not be the most artistically-shot film, it does not have to be, as the focus is on Silverman, where it should be. Realistically, anyone who has seen a comedy special on HBO or Comedy Central will know exactly what to expect.

As for Silverman’s performance, rest assured that nothing and no one is spared from her barbs. Everything from AIDS to genocide is touched upon. Despite the unapologetically brutal nature of her material, she is able to deliver it in such a smart yet almost naive way that the viewer cannot help but laugh out loud – even if sometimes it’s a bit nervously. She is a natural storyteller with incredible comedic timing and does a great job of working the crowd, even when she’s insulting some of its members.

Also, she mixes her deadpan delivery with funny expressions and vocal inflections that elevates her act above being filthy merely for the sake of being filthy and succeeds in making the viewer question some of his or her own views.

One particular bit that stands out is Silverman’s discussion of her niece. She goes from talking about her niece – who happens to be seven years old – coming out of the closet, and how she is then punished by her mother for her orientation . . . by not allowing her to have sex. From there the bit turns to how her niece’s parochial school does not allow the children to play tag because losing can damage their fragile self-esteem. Silverman then counters this practice by motivating her niece, telling her that every time she loses, an angel gets AIDS.

Several times throughout her performance, the scene will switch to a musical number, be it an ode to the elderly, a discourse on the fragile psyches of adult film actors/actresses or even about how much she loves pus. There are also some mock backstage vignettes featuring Silverman in full diva mode, accosting her manager (Bob Odenkirk) because she was provided the wrong brand of bottled water. These diversions do a good job not only differentiating the movie from other concert films, but also of breaking up the pace of the performance without distracting from it.

Although definitely not for everyone – and especially not for those who are easily offended – “Jesus is Magic” is a hilarious movie that is equal parts comedy special, musical, and “Spinal Tap.” It’s definitely not politically correct, but then again it should not be. By making fun of things that most comedians will not touch, Silverman makes the audience question what really constitutes a taboo . . . and laugh while doing so.

If nothing else, remember that babies love ethnic jokes.