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.

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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