The episode was written by series co-creators Trey Parker and Matt Stone, with additional dialogue by Dave Polsky, and directed by Parker. The episode serves as a satire on religion, faith and the nature of good and evil, as well as a commentary on commercialism, the cult of celebrity in America and the nature of children. It was originally conceptualized as a Christmas special, but the original broadcast was pushed forward when Parker and Stone decided instead to make "Mr. Hankey, the Christmas Poo" the season's holiday episode.