This animated short film by Samuel Tourneux has death and greed as its main themes.They are considered to be serious themes but the screenplay has added numerous scenes where a lot of laughter is assured.Apart from this difference of ideology,there was some focus on the depiction of members of young as well as old generation.This helped to answers too many questions related to film's raison d'être.'Even pigeons go to heaven' is a film for all ages but very young viewers will have tough time understanding its true meaning.As they rely too much on the titles of the films they watch,it might be possible that they would wonder that there were no pigeons in the actual film.This is precisely what happened to some youngsters who watched this film in a famous school's filmmaking club.Those viewers who do not comprehend the meaning of this film are advised to watch it again.It is expected that a lot of meaning would be revealed when it is seen for the second time.