Near-death experiences (NDEs) are reported by roughly 10% of people worldwide and often share common features such as leaving the body, encountering light or deceased loved ones, and experiencing profound peace. Research shows that the dying brain can exhibit bursts of intense activity, particularly in areas linked to perception and memory, suggesting these experiences have a real neurological basis. Most NDEs are described positively, though some are distressing. A recent but unproven theory proposes that NDEs may be dream-like states triggered by oxygen deprivation, with their emotional tone shaped by a person's memories, emotions, and cultural background. However, since most people who come close to death report no conscious experience at all, the true nature of NDEs remains uncertain.