I don’t remember much about this movie, except for two scenes which stick out in my mind. It would have been aired in the early 80’s, meaning it could have been released in the 70’s as well. The general background of the movie’s “heaven” was essentially a completely white room / space with various actors dressed in mostly, or all, white, to which the main character (a child) was guided in turn by an adult figure. It was kind of a reverse version of The Divine Comedy?
The two scenes that stand out are as follows:
1) Two girls are playing together on the floor, and when asked about themselves, they say that they are best friends who died, and they wish to be sisters when they reincarnate so they will never be apart.
2) A serving pitcher of some type gets knocked over, and out flows a white fluid. From this fluid grows a pale female human being who claims it is no use crying over “spilk milk”.