Perhaps (probably) this must be seen on large screen with 3-D glasses but there's a lot to be said for comfort and ready access to bathroom facilities when needed for such a long film (161 minutes!).
I really enjoyed this film... perhaps immediately for its special effects but also, upon a little reflection, for its story line...
When the hero is received into "The People"... the picture of hand upon shoulder, leading eventually to hand on head is so reminiscent of an ordination scene. And the description of the Soul Tree as being the place where we can connect with those who have died is impressive. And surely the reference to the dead as moving to the deity who then (she) returns the soul to new life is an evocative way to express our movement from death in this mortal body to life in our immortal body.
Rottentomatoes.com comments "It might be more impressive on a technical level than as a piece of storytelling, but Avatar reaffirms James Cameron's singular gift for imaginative, absorbing filmmaking" and it receives a whopping 82%.
At whatever "level" you choose to watch this film... enjoy!