If we break down the details you've provided:

It critiques the hypocrisy of the church and the aristocracy throughout history.

Set in the present day, it follows a young man who takes his cousin to a secluded beach to perform fellatio, timing the act with the rhythm of the incoming tide. Thérèse Philosophe:

The film is structured into four distinct segments, each delving into different historical eras and types of "immoral" acts:

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If the extra text ( mtrjm kaml may syma... ) refers to a different film, subtitle translator, or a specific scene, please clarify and I’ll revise the review accordingly.