Tenmasou no Sanshimai: Skyhigh

Tenmasou is an inn for souls whose bodies are between life and death. They rest there a while, before either continuing on or returning to the world. A woman named Izuko brings the souls of the customers to Tenmasou's peaceful doors. The inn is run by a mother and her two daughters, Nozomi and Kanae. Nozomi and Kanae are soon joined by a third half-sister, Tamae, who is the child of their father and another woman. Tamae is a 17-year-old girl who has had a difficult life, and whose body now lies in a hospital after an accident, though she doesn't realize her situation. She cheerfully helps out her sisters in the inn, but Nozomi and Kanae's mother is reluctant to accept her. The three sisters work together to help heal the souls of those that come to them.

(Source: MangaHelpers)