Two elderly characters who are romantically involved express guilt over the affair they began while the woman's husband was living.

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It is mentioned that the main character's husband and son were shot to death in the repression of the revolutionary Paris Commune; later, a woodcut image of a shooting in that conflict is seen.

The film contains several realistic sequences of food preparation involving animal parts. A woman plucks a dead quail. Bloodied animal parts (chicken heads and feet, cuts of meat, a calf's head) are seen on a table. The actual killing of the various animals is not shown on screen.

The bodies of small, cooked birds are positioned into bread cups, including the disembodied heads, to make it appear as if the dead birds are in a nest of sorts, as part of the meal. We later watch a man eating the head of the bird. Gruesome to sensitive viewers.

A cow's head is seen in a wheelbarrow.

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There is no drug use.

There is some wine consumption surrounding the meal; the teenage boy assisting with the meal drinks a half-full glass after the congregation has left the meal.

A male character smokes a cigar in an early scene.

In preparation for the feast. Babette imports ingredients which include live animals. Several quail are kept in an overcrowded cage and a large tortoise is seen struggling to move on a table. These scenes of animal mistreatment might be upsetting to some who are sensitive to the treatment of animals in film. The dead quail are later seen in a large bowl, and there is a short scene where we watch Babette pluck them.

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