This was a reread. I first encountered this series very early on in my explorations of anime and manga, before I'd sorted out what were the artist/writer's own inventions, standard genre tropes, standard genre trope subversions, Japanese or other Asian folklore, and so on. It was interesting but pretty confusing; the latter, it turns out, not all due to my newbie-reader status. It really is kinda incoherent.
Good set-up; the gate to the afterlife is envisioned as a mirror of Japanese bureaucracy. The 18 shinigami or angels of death of the Ministry of Hades, Sec. 5, Judgment Bureau, are sort of death truant officers, charged with going into the world and collecting souls who haven't shown up on time. The shinigami themselves are all former humans still tied to the world by unresolved spiritual issues, giving built-in angsty backstories for the whole cast, although we only see some of the principals'. This also provides excellent and varied case-fic possibilities, very useful to a serialization format where the artists themselves often don't know how long their series will last.
Features, or bugs, include erratic tone control, from splatter horror to gonzo goofiness, a recurring villain who, although well-dressed and doubtless pretty to draw, makes. no. sense., a couple of fascinating side characters who don't get explored enough (Watari and Tatsumi, mainly... I'm a sucker for the smart grownups, who so rarely get lead roles), and, of course, the problem that the series stops at Vol. 11 in the middle of two uncompleted story arcs -- one of which featured Watari and Tatsumi finally, argh. As far as I know, there is no more, so anyone who wants closure is going to have to make it up for themselves.
The rather short-lived anime concentrates on a few early case fics, leaves out a lot of the gonzo side-trips, and, of course, stops before the manga does.
I'm not sure if I'd recommend it, exactly, but I did end up reading it twice, so there ya go.
Ta, L.