This was a funny, and sometimes profound movie.  Not that they delved deeply into theology, except that some very simple theological points can be profondly relevant,  like the simple matter of trying to comprehend the role of God as deity.  Part of it is that it’s not comprehendible.  Part of it is to anthropomorphize God is to make it even more incomprehensible. 

There were the usual, funny,  often hilarious Jim Carrey antics and slapstick moments.  These made the movie entertaining simply as comedy.  The God concepts were,  as usual,  fromthe stuff of Pop theology such as “the real miracles are a mom working two jobs and still taking time to take her kids to a soccer game.”  I think the point is well taken that the kinds of “miracles” we often look for are something fantastic and immediate, and of the “parting the red sea” variety.  The point is also made that attention should be focused on people around us and that often we need to “stop looking up” and look around.  That applies well to the dangers of being too “otherwordly” focused by being less attentive to “seeing others through God’s eyes”.   Read on in Bruce and Concept of Call