Some episodes have sexual dialogue, usually it's in cases where it's about a girl cheating on her man, and whatnot. It never gets explicit, but when it does it's bleeped out.
As a court show, sometimes various crimes are mentioned, such as murder, assault, battery. But it's never graphic. We usually see some property damage in photos, but it's in the aftermath.
Occasional arguments lead to profanity (always censored). Sometimes it's graphic, but it's never usually persistent. Judge Mathis would never allow disorderly conduct in his court anyways.
The occasional drug reference, but it's never graphic. Usually his litigants are the types who drink and smoke cigarettes, if they do.
Although sometimes serious crimes are mentioned, like murder and rape, there are never any rapists or murderers on the show. The worst things the litigants do is usually disorderly conduct and fights. Sometimes lustful guys are on the show, but they never rape or even pimp. There is nothing scary whatsoever. If there are crimes, it's usually the types that cause laughs (hilarious unnecessary fights, etc.).