Nick Saban is being a good sport amid his silly beef with Shane Gillis ... saying he understands the comedian was doing his job when cracking a joke about paying players during his legendary tenure at Alabama -- while proving he's got a sense of humor himself.
The "Tires" star initially made the comments on "College GameDay" earlier this month ... claiming Notre Dame is able to compete now that all schools allow student-athletes to get compensated for their accomplishments -- and not just Bama and the SEC in previous years.