^^; sorry for the delay on getting this thread made guys! Thanks to @Valkarma for the reminder.
---------- Post added at 10:55 PM ---------- Previous post was at 10:39 PM ----------
As for the question on magic: As a spirit, you have powers beyond those of normal human beings because you have control over your spiritual energy. Human beings can learn this, but very few are aware of its existence and it's much harder to manifest as a physical body rather than a spiritual body. So, even though you're all reapers and you all can now control this energy, you still have to learn how to use it. It's mainly concentration based. You don't have to mutter words or spells.
Learning magic works in a tier system.
1st years learn elemental because it's the basic magic. In this way, spiritual energy is manifested to control the elements of fire, earth, air, water, and light.
2nd years learn how to manipulate people with their spiritual energy. I.e. two drunken men get into an argument over a woman, the reaper controls the one man to kill the other.
3rd years and 4th years basically just work to better control and hone their magic. In this stage, they often learn what @Hollow Ichigo 's character has been doing with clothes and so forth.
Magic can also become something new. In this world it's malleable and can do whatever you want. Literally, you're the god of death, so do what you will with it and run with it and have fun with it. If there are further questions, please let me know.