Many sexual referrences and sexual situations, as expected in a movie where where a woman disguises herself a man (named Yentl as a woman, Anshel as a man). A few verbal references to "making love."
Anshel and Avigdor go down to a river, where a bunch of men are swimming. Several men are seen fully naked from the back. In addition, Avigdor is seen almost fully naked from the front, and from the side. The scene is extended.
At one point, Yentl unwraps her chest and the fabric is see-through. She bathes and legs are seen up to the waist.
Anshel (Yentle in disguise), has no choice but to marry another woman. After the wedding, they are expected to have sex together: Yentel tries to convince her "wife" that they don't have to do so right away. Her wife agrees, and they mess up a bed in order to make it look like they had decided otherwise.