Violence There are locations in Second Life where players can engage in combat, usually fantasy-based (swords, spells, etc). These places are mostly user-created and moderated, as Second Life itself is not a combat game. There have been discussions about rape and other violence surrounding Second Life.
Scary Imagery Some user-created locations are horror-themed.
Sex & Nudity Second Life is rife with sexual content. There are PG-rated worlds, but many worlds are rated M, and the truth is that many people use Second Life for sexual encounters. Sexual content can range from inappropriate messages to in-game locations like strip clubs or sex clubs. Avatars have no genitalia, but people can download customized genitalia and add them to their avatars for more realistic nudity. Users also create custom sex toys, sexual animations, etc. This content has to be sought out, but unlike in other games where people create sex mods, Second Life is not single-player and it's easier to come across things you don't want to see.
Once again, this is up to the users. Avatars can be dressed as conservatively or as scantily as the user decides. Avatars do not have distinguishable genitalia
Strong Language This all depends on other players. Communication in Second Life can be done with text or voice chat. There are ways to block abusive users as well as make sure only friends can speak to you.
Substance Use There is no "drinking" per se, as in there are no effects from imbibing, but there are many bars and clubs in Second Life that serve virtual alcohol. The same goes for drugs