The story is directed towards children and delicately handles the death of a beloved classroom pet and the array of metaphysical changes that happens when someone dies. The lesson provided is conveyed at a level that children of all ages can readily understand. This book's intention is to introduce children to this emotional subject through science-based facts, in an approachable way and through full color illustrations and examples. The setting of "Mrs. Katz, What Happens When We Die?" takes place in a small school and involves a classroom of children absorbing the loss of their pet hamster, Buddy. The titular teacher, Mrs. Katz, attempts to explain what happens when someone dies, when Alfred, the classroom genius, interjects. Alfred's ability to accurately explain energy transition in a logical and relatable fashion helps both Mrs. Katz and the other school children understand what has happened to Buddy. The concept of having Alfred explain all the necessary information rather than Mrs. Katz, is to allow children to hear the material from a peer and show that even adult's may not always have all the answers.