The ESRB has released the reasons for the mature rating they gave to Grand Theft Auto V. Prepare your eyes for shock value.
Crave’s Xbox360Achievements website posted some of those elements, including: necrophilia, exposed genitalia, drug use, implied fellatio, sexual moaning and depictions of raw sewage and feces. Check out this this nugget of game content straight from the ESRB ruling:
The game includes depictions of sexual material/activity: implied fellatio and masturbation; various sex acts that the player’s character procures from a prostitute-while no nudity is depicted in these sequences, various sexual moaning sounds can be heard. Nudity is present, however, primarily in two settings: a topless lap dance in a strip club and a location that includes male cult members with exposed genitalia in a non-sexual context.
Enjoy. GTA V comes out September 17.