Like many modern crime films, The Ice Harvest presents an America rife with corruption but holding great possibilities for redemption. In these films, America is the Land of Second Chances.
Hence both money and religion are central to the story. The film takes place on Christmas Eve and Christmas Day, and tatty, commercialized Christmas imagery is prevalent. The film opens with shots of a nativity scene, as cold rain falls on the manger and drops of water fall on the statue of the infant Jesus as if they were tears. Images of ice and cold water recur throughout the film, and director Harold Ramis uses this to suggest the pervasiveness of corruption (it is like a natural phenomenon) and where it leads: death—literally, in the case of most of the central characters.
Read the rest of it here.