What is the ruling on one who insults God Almighty?

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Insulting God Almighty results in disbelief (Kufr), regardless of whether the action was done in jest or seriousness. This is established by the consensus of scholars. Evidence against those who scoff is found in the Quran: If you ask them, they will surely say, 'We were only conversing and playing.' Say, 'Was it Allah and His verses and His Messenger that you were mocking?' (Quran 9:65) and 'Make no excuse; you have disbelieved after your belief.' (Quran 9:66).