Also known as Stairway to Heaven, A Matter of Life and Death is the remarkable British fantasy film that became the surprise hit of 1946. David Niven stars as Peter Carter, a World War II RAF pilot who is forced to bail out of his crippled plane without a parachute. He wakes up to find he has landed on Earth utterly unharmed...which wasn't supposed to happen according to the rules of Heaven. A celestial court argues over whether or not to claim Carter's life or to let him survive to wed his American sweetheart (Kim Hunter). During an operation, in which Carter hovers between life and death, he dreams that his spirit is on trial, with God (Abraham Sofaer) as judge and Carter's recently deceased best friend (Roger Livesey) as defense counsel. The film tries to have it both ways by suggesting that the heavenly scenes are all a product of Carter's imagination, but the audience knows better. Among the curious but effective artistic choices in A Matter of Life and Death was the decision to film the earthbound scenes in Technicolor and the Heaven sequences in black-and-white. The film was a product of the adventuresome team known as "The Archers": Michael Powell and Emeric Pressburger.
~ Hal Erickson, All Movie Guide