Dakara Boku wa, H ga Dekinai.
So, I Can't Play H!

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This manga has an interesting enough premise, but it moves slowly and doesn't really go anywhere. Mechanics and plot points are touched upon, but never fully explained, and hence end up feeling somewhat awkward. An example of this is that shinigami are normal enough things that everyone knows about, or at least seem to in some cases, but also don't, which makes the world itself somewhat confusing. They also don't explain much of the background behind any of the characters or how anything really works. The set of characters is reasonably interesting, but there wasn't really any development at all. The exception to that is Hikaru who has a major inexplicable character change ... wherein his relationship with other characters also seems to get reset but it isn't really justified at all. It's also somewhat confusing plot wise, as he was supposed to have become crippled, but that didn't really happen. Or maybe his personality change is how he became crippled? Everything surrounding him felt blatantly inconsistent. The primary redeeming factor of the manga is that in and of themselves without considering any overarching plot or world development, the stories are pretty amusing with some solid comedy and the moment to moment scenes are also not bad. The art is also kind of good. 

tl;dr: Some interesting stories when looked at at a small scale, but too much of a mess from a broader point of view.

This is a quite a short manga. It feels like an introduction to an anime or just a side story to a novel. Now, I haven't read or seen the novels/anime, but the chapters do seem like fillers with almost no background to the characters and main plot.

The story contains an overused theme in ecchi manga/anime which revolves around a weak perverted male MC that feeds power to the strong female MC through his "pervertedness".
It definitely doesn't lack on the ecchi side(which plays a big part on the story's development) and the supernatural side of it complements just fine.

Character design goes well with the ... style of manga. The drawings are good and the character designs nice, but nothing out of the ordinary and nothing new by a long shot.

The characters are cliched. The female MC obviously sees the perverted MC as disgusting but as the story progresses her attitude towards him changes, tsundere"-like if I may. She ends up stuck with him and requires his "power" in order to live and fight, which results in her change of mind/heart.
It was hard to think of this as a harem since there is little to no attraction from the other supporting characters towards the main. It mainly revolves around the occurrences between the two main characters and the unlikely ecchi incidents between them and the other supporting characters.

A good manga for ecchi lovers. It's short, goes straight to the point, and could even be defined as "borderline hentai" in some parts. It lacked in story and character development but you will find it enjoyable if you're just looking for a decent ecchi manga.