Thor has the hots for his brother
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The water from Midgard has magical properties for the Aesir and Jotun. Laufey wants to help his child grow powerful, Odin dosen't want anyone but the Aesir using its regenerative power.
the story of Loki growing up on Asgard, and Thor falling in love with him.. then lots of taboo and porn-y sex, hence the rating.