Assuming that your Jeep came originally with P235's running around 29 inches, and that you now run 31's, the difference in diameter of the tires of choice is 1.069. That is, the larger tires are bigger by that factor. Changing gears in order to simulate stock performance requires changing gears at or near the same factor of change. 3.07 x 1.069 = 3.28. Don't know if there are any gears in that range, but there likely are in 3.54 or 3.73, or thereabouts. With either gear set and an auto trans, you should be able to run anything from 31 to 33 without issues, and without overheating the transmission.
Even if you originally had 27 inch tires, the difference between those and 31's, factored into a gear ratio, would still result in 3.525, which is very close to 3.54. So, if you want to stay close to stock driving parameters with the larger tires, 3.54 should be all the change you need. 4.10's would cause you to run farther up in the rpm range and likely use a noticeable amount more in fuel. Off road, 4.10's would be an advantage with the larger tires, but not much of one. IMHO, 4.10 gears in a stock or near stock Jeep with no more than 33 inch tires is only needed if you have the 4 cylinder, and then only to make up for the lack of power on tap. The 4.0 six cylinder and an auto trans will pull the larger tires just fine with the intermediate gears in the 3.5 to 3.7 range.