Story: So when a person dies, they end up at a temple, the Gate of Grudges. Within three days, they must decide whether they want to move onto heaven, roam the earth as a ghost forever in limbo, or haunt and kill one person for an eternity of hell. For the three days they can find out whatever they need to, and they hang around with Izuko the gate-keeper until then.
It's a bunch of short stories all revolving around that up there and how each dead person comes to their own decision about everything. The story for each person is told in roughly fifty pages, some deserving of it, some just kind of... filling up space with extra stuff. Some stories are more interesting than others.
Art: I like the realistic way it's drawn, and the backgrounds are neat. The volume covers are pretty, in my opinion, with bright pointlism-esque art followed by watercolor looking covers.
Characters: Each story is short, so you basically get a peek into their psyche and life, rather than a good hard look. The only reoccuring character, Izuko, rarely speaks outside of answering their questions and explaining what happened to them, as well as explaining the rules. She gets little character development, unlike Enma Ai of Hell Girl (and it's incredibly hard not to compare the two).
Overall: If you like short stories, the plot is interesting for most of the stories, and it's pretty worth it, especially considering it's a short read. It could have done with more time to expound on each person, but some manga just aren't written to be long or indepth. It's not a vapid waste of time, but it isn't completely enthralling, either.