The film features a central character who was a man in a past life and is now a woman via reincarnation, forming the basis of a romantic plot. This supernatural gender change functions as a unique plot device for a love story, neither affirming nor denigrating transsexual identity in a broader sense.

The film features a female ghost character, May, who engages in direct physical combat. She uses martial arts and supernatural strength to defeat multiple male opponents in hand-to-hand confrontations.

Buddhist monks and rituals are depicted as effective and benevolent forces against malevolent spirits, offering spiritual protection and guidance within the film's narrative. Their practices are shown to be genuinely powerful in combating supernatural threats.