下辈子我要做你妈

This could come across as crude to Western cultures, as '下辈子我要做你妈'(I'll be your mom in my next reincarnation) can be misinterpreted or considered offensive. In this context, however, 'Mom' is just used affectionately in a friendly, casual way without any inappropriate connotation. Sometimes people may express this out of endearment or gratitude for someone else’s care and love.