For most of its run, "Two and a Half Men" focused on heterosexual themes. In later seasons, the introduction of Jenny, an openly lesbian character, provided LGBTQ+ representation. Her portrayal was generally confident, and her relationships were treated with the show's typical comedic tone, neither strongly affirming nor denigrating her identity.

Two and a Half Men features the character of Miss Pasternak/Marty, whose gender identity and transitions are primarily used for comedic shock value and awkward humor. The portrayal lacks dignity and complexity, with the character's journey of transitioning to female and then back to male serving as a plot device for laughs rather than an empathetic exploration of identity. The net impact is negative.

The show frequently uses Christian-coded morality as a target for satire, often depicting characters who adhere to or preach such values as hypocritical, judgmental, or out of touch. The narrative generally undermines traditional religious virtues in favor of hedonism or secular pragmatism.

Judaism is primarily depicted through Alan and Evelyn, often relying on comedic stereotypes related to Jewish mothers, guilt, and cultural quirks. While not malicious, these portrayals tend to reinforce caricatures rather than offer nuanced or respectful insight into the faith.