I started watching this show when it first came out, plagued by the writers strike, and have kept watching through the second season.  I am unsure if there will be a third season.

The idea itself is interesting, if not entirely unique: Schlubby guy drawn into a fantastical situation... in this case he is forced to work as the Devil's bounty hunter.

The Theology of the situation is... problematic.  The very premise is that our poor bastard boy doesn't have a choice, his parents sold his soul.  This would seem to go against all of Christian doctrine and dogma going back to essentially forever (specifically: Free will), and headed into more pagan territory where parents owned their children and children were responsible for their parents debts...

Of course, we eventually learn that  Sam (our earstwhile hero) is in fact the son (or rather one of many sons) of the Devil rather than his father's son.

On the other hand, the other elements of the theology of the show are much more complex and evolved than this shaky basis. The Devil doesn't fear/hate the God word, though apparently he does find it a bit rude to throw in his face, and acts in many cases as a beaurocratic functionary than the enemy of the 'guy upstairs'.

Sam, of course, is a fairly pathetic specimin, no real devil powers or supernatural gifts... at least not that he can control, and the tools for the job, at least at first, were often as puzzling as where to find the soul.

As the show evolved it got, sadly, weaker.  While the story arc (Sam being the son of the devil, the introduction of demons (rather than escaped souls) as characters and so forth) has gotten stronger the actual episodes themselves have degenerated into parodies of the earlier episodes, and we've seen the disappearance of a few of the stronger supporting characters (Sock's old flame, Sam's mom) and an increase in the bizzare or outright stupid characters (some nameless 'OG' employee at the store Sam works at, a 70 year old of possibly hispanic or Indian origin who 'acts' like a 20 year old street thug....).

Even the other 'main' characters have devolved, and quickly.  Sock has, amazingly, sunk even lower than he started and the relationship to Ben, previously just their hapless, spineless buddy, has taken on strangely homoerotic bromance tones, despite the fact that Ben has a recurring, problematic girlfriend/demon and Sock is a relentlessly obscene womanizer.  Seriously: They apparently do each other's hair and nails, to the point where Sock gets jealous that Ben gets a haircut from his girlfriend.  

The 'reaping' part of the show has taken a back burner, with ironically helps the show quite a bit. While there is still a 'soul of the week', they've moved away from the 'idiots solving puzzles' format to allow 'Sam' to grow into his job and, thusly, giving him more interesting problems: The demons who alternately want to kill him to prevent armaggeddon, use him to 'kill' the devil or just be his friend (with scheming undertones), to dealing with Morgan, his 'brother' who got all the cool devil shit but is a bit of a knob and so forth.

Weirdly, the Devil persists in claiming to know, infallably, the future, implying predestination, but Sam and, presumptively Heaven (which is starting to play a heavier role in the series) somehow are not quite following his script.  Certainly the Devil doesn't ACT like he knows everything...

Its greatest strengths, I feel, are when it works with, and yet against, the conventional tropes.  Sam 'fools' the devil into letting the infant (concieved in hell) go by 'sweettalking' him into thinking it will do more harm than good... a fairly old standby. The Devil reveals that he both knows what Sam is doing and that he doesn't buy it for a second but that he'll let the kid stay free just to prove to Sam that the kid really will grow up to be evil incarnate... which, oddly enough, is outside the time frame for a television show like this.

It's been canceled.

I thought the first episode was perfect. Not so much with the later ones, but I'm definitely a fan of the show. I'd pick it up on DVD if it wasn't astoundingly expensive.

Seanchai

Its a shame they cancelled it the way they did. The season finale for two was obviously a set up for more of the 'holy war' shit, which was the series strong point... and with a tiny tweak would have been a servicable, if slightly predictable, natural end to the series.