My concern for kids watching this movie is in one steamy love scene. Although no nudity can be seen except for bare legs and bare backs, alot of heavy breathing and kissing take place. The conversation the two characters have while being intimate is also a concern as the one character asks how it feels and he describes it as being warm and then the other character states that they fit together. A mans bare bottom can be seen in another scene while he is skinny dipping. Also two characters talk about a womens chest being "flat-chested" and "you don't need more then a handful". People are also seen smoking in this movie, this may be a concern for some parents especially when the characters are angels. The language in this movie consists of two uses of the word "a**" (as in butt) and eight uses of the word "sh*t". Parents also need to know that this movie deals with death and the after life and my make kids realize that death is a part of life. The moral of this movie is coping with the loss of a loved one. Whice I do think is an important message, however because of the love scene and the language, I Don't recommend this movie be viewed by children under the age of 13.