Impregnation is mentioned briefly. Not really sexual.

A few mentions of, and scenes dealing with, death.

Use of "Oh God" a few times early on in the film.

None

Deals with mind bending and strong concepts that some viewers may find disturbing.

Overall, it isn't an explicit short film by any means, but is targeted at a more mature audience. In terms of content, most children may be able to handle it, but won't really get it.