Light-hearted scenarios which portray a religious theme (e.g. being at the gates of Heaven or portraying the voice of God) must be carefully considered.
The re-working of biblical stories, prayers or religious passages to help sell commercial products and services may cause offence to some listeners and extreme care is needed.
Care is also needed when using religious hymns and carols. Generally, it is not acceptable to re-work religious music to advertise an unrelated product.