Man faces great losses, loses faith in God and is swept away in a dream to a heaven-like place to have everything explained. So the premise is pretty simple. The heaven-like place is not all that unfamiliar, and the people he meets while there make you smile and feel good.
I found myself enjoying the ride, however, as a Christian who has suffered loss, I felt a little cheated. Belief and faith are such an important part of religion, that if you need proof to believe...well...then it isn't really faith.
Like many other reviewers, I would have rated this lower until I read the afterword. Turns out that Mr. Smith really did suffer these losses. Although writing the story was, for him, just a method to get through his personal grief, he discovered that others found it inspiring. That is a great gift.
Lesson learned: As a Christian, I have to remember that not everything religious is intended for me.