tl;dr: A manga with amazing art with a story that starts out pretty well but falls apart horribly.

This manga was interesting for the first half or so when it was focused on both of them just helping spirits move on. The premise is interesting and though stories for the spirits were a bit too slowly paced, they were interesting enough so I would say it’s a concept pretty well executed. Character and relationship development of the main couple was pretty slow, but it was moving along and I was getting invested in it. The more long-term side characters introduced with these stories were interesting as well. The comedy was also pretty good. About two thirds of the way through it dropped this concept of helping spirits completely in a way that made it feel a lot like everything up to that point was pointless. But the bigger problem is that the new plot line was messy to the point of being bad. The plot completely loses cohesiveness and makes no sense because the rules are pretty much arbitrary. It focuses only on the two main characters, thereby throwing out the good job it had done with side characters so far, but doesn’t particularly do a good job with them either and though their relationship did advance, it didn’t feel like that advancement was substantiated and hence didn’t have that much impact. It goes in a random direction without it being clear what exactly it’s trying to do up until the ending, at which point it provides an incredibly unsatisfying ending that leaves a bitter aftertaste. One thing this manga does have going for it from beginning to end though, is that the art is amazingly good and really nice to look at.