Zombie Loan starts off well in the plot idea area: you're dead, about to go to hell or heaven, but then you get offered to extend your life on a loan as a zombie? Zombies on loans; yep, interesting concept. However, I do admit that probably the weakness of the manga is the writing when it comes to plot and character development.
First, if you are about to read Zombie Loan, be warned, the plot develops much better after volume four and five. Our three main characters grow up a bit and a surprise purpose of Michiru's existence is thrown about, plus hierarchy problems in the zombie-life-fate-system.
I am not fan of the writing. The volume may end, but it does not clinch me enthusiastically to continue for the next one. I read the next one for better character development, but after getting to vol.12, I knew that the last volume I was going to read it for the resolution and Michiru's doings. The characters are okay. Michiru is like a gray slate which you can pair almost with anyone. Yes, she becomes more interesting with what she is, but you won't see other sides of her. The gun-sword duo are funny with their actions and much more developed, so they are the best writing of the manga. The rest of side characters and antagonists, though, is what I was really expecting much more. Good potential profiles (like Shiba, Zarame, Koume, Bekko, Hakka [almost any side character, like Yomi and Koyomi]), but they just fill their roles too simply; nothing deeper you could say about them...just guessing work, which you can also see of the writing.
Just how sometimes the artwork is messy, so it happens with the writing. The technical details of the hierarchy, singularities, ferryman are mostly vague, even by the last volume. The kanji and licensed translations help clear some of the vagueness, but it stays the same... You can't really grasp details or exact why's or how's. So Zombie Loan had great ideas with plot and characters, but they weren't developed to their best. It's worth a try though.