A standard Shinigami Academy classroom: extremely long desks placed on different levels in a semi-circle. At the bottom in the middle of the half-circle, the teacher's desk is standing, in front of a large blackboard. The room's formation tries to imitate ancient Greek theaters, the acoustics being excellent and enabling clear sound no matter where the students sit.
In this particular classroom lectures about the World of the Living are taught. Posters explaining different human religions are hung on the walls, a human doll is standing in the corner of the classroom and a bit warning is written on top of the blackboard:

TRY TO AVOID!