Chris Rock kicked off his comedy tour in Boston to thunderous applause, but he said he's still processing what went down at the Oscars so he'll talk about the slap later, but he did tease the crowd.

Chris played to a hyper-enthusiastic, sold-out crowd at the Wilbur Theater in Boston, and joked, "How was your weekend?" The crowd loved it.

He then said, "I don't have a bunch of s*** about what happened, so if you came to hear that, I have a whole show I wrote before this weekend. I'm still kind of processing what happened," adding, "So, at some point, I'll talk about that s***.  And it will be serious and funny."

So he didn't say whether he accepted Will Smith's apology, although as we reported, our sources say he has not talked to Smith and has not addressed Smith's Instagram mea culpa. Based on what we know, he's not accepting the apology, at least not now.

Chris walked out in a white suit to a huge ovation, and almost seemed surprised, exclaiming, "Whoa, okay!" The applause didn't subside, and Rock implored the crowd, "Yo, let me do the show!"

After Chris' brief opening comments, an audience member screamed, "F*** Will Smith!"

He then said, "I'm going to tell some jokes. It's nice to just be out." And then he launched into his act.

Get this ... the base price for tickets was $50, but after the slap, the price on the street approached as high as $8,000!

As we reported, the President and CEO of the Academy had told Will to leave the Dolby Theatre after the slap, but he refused, and the 2 honchos were, as one source put it, "apoplectic." They were screaming backstage at Will's rep ... it was an insane scene, we're told.