I believe that near death experiences are basically like astral travelling and dreamwalking. It's a higher subconscious projection into another realm. Either that, or something biological happens to only "8 to 12 percent of 344 patients resuscitated after suffering cardiac arrest had NDEs". I know as medical fact the last of the 5 physical senses to go when death occurs is hearing. You hear everything around you up until 5 minutes after you are clinically dead (your heart stops beating, blood stops circulating) when your brain runs out of oxygen.

"Many people believe that the NDE proves there is life after death in a literal sense. To others, more cautious, the experience is not "proof," but it suggests that some aspect of human consciousness may be independent of the body and may survive physical death. To others, the NDE defines a value system based on care for others, knowledge, and service. Whether one sees the meaning of the NDE as religious or secular, there is much to learn."
I believe that the majority of the people who have an NDE associate it as a religious experience. Some of the experiences that have been accounted, according to the NDE reading include: Feeling that the "self" has left the body and is hovering overhead, Moving through a dark space or tunnel, Encountering a light. It is usually described as golden or white, and as being magnetic and loving, ect...