Chris Rock Jokes He's Too Close to Will Smith's Hometown of Philadelphia During Stand-Up Show

Rock made the joke during a tour stop in Atlantic City, New Jersey, on Saturday.

Chris Rock still hasn't discussed his encounter with Will Smith at the Oscars, but he is referencing the moment during his comedy shows. During a tour stop at the Borgata Event Center in Atlantic City, New Jersey, on Saturday the comedian joked that he was too close to Smith's hometown of Philadelphia to "get into it."

"Chris' show started really late due to the no cell phone policy. There was a line that wrapped all through the casino to see that show. Chris Rock opened his show by saying he’s had an interesting week," an audience member at Rock's Atlantic City show told ET. "He said he is still processing the encounter and plans to address it further in the future, and joked about how Atlantic City is too close to Philly for him to get into it. That was all that occurred in regard to the Will Smith situation."

The audience member added that it seemed like Rock was still processing last Sunday's events, in which a joke about Smith's wife, Jada Pinkett Smith, led the Oscar-winning actor to slap the comedian, but noted that his routine was "sharp and hilarious."

"It seemed as though he is definitely still trying to take in everything that has happened, but his routine for the show was sharp and hilarious," the audience member added. "It seemed like the situation gave a few new portions to his routine and new meaning for himself as a comedian."

Rock's joke referencing Philadelphia comes just days after two hecklers interrupted his act during the second night of his comedy show in Boston, Massachusetts.

A source told ET that two hecklers interrupted Rock's set. The first came at the beginning of the show, when someone near the front row said, 'F**k Will Smith,' seemingly trying to get a reaction from Rock, according to the source.

The venue security swiftly removed the man, the source said, prompting Rock to joke, "Where were y'all at the Oscars?" Rock's comment likely refers to the fact that, after Smith's slap, he was allowed to stay for the remainder of the ceremony and was given a standing ovation from the Oscars audience when he won the Best Actor award later that night.

Later in Rock's Thursday stand-up set, a second heckler proclaimed, "F**k Will Smith," the source said. That time, Rock diffused the situation by saying, "No, no, no," per the source.

"Chris is not going to take the bait or engage with any hecklers," the source added, noting that, as Rock mentions at the beginning of each performance, he's got a whole show of great new material that he worked on before the weekend that he wants to perform.

Rock addressed the Oscars incident for the first time on Wednesday, during the first stop on his tour. "I have a whole show… that I wrote before the weekend, so, if you came here for that, I'm still processing it," Rock said during his first show. "I will talk about it, and it will be serious, and it will be funny, but not tonight."

A source previously told ET that Rock has been "pensive" and that the events from Sunday have been on his mind, but he didn't want them to distract from his performance. "His focus is on his show right now," the source said, adding that the positive reaction Rock's received from audiences thus far has been "very emotional" for him.

In the wake of the incident, Smith has resigned from the Academy, and while they have accepted his resignation, a formal review is underway, with the Academy noting that they have "initiated disciplinary proceedings... which may include suspension, expulsion, or other sanctions permitted by the Bylaws and Standards of Conduct."