A near-death experience (NDE) is an experience reported by a person who nearly died, or who experienced clinical death and then revived. Some people believe it can be explained by hallucinations produced by the brain as it dies, while others believe that such an explanation cannot account for all the evidence. NDEs are among the phenomena studied in the field of parapsychology. There many claims to what a NDE really is but no one can be completely sure what really causes an NDE.
The phenomenology of an NDE usually includes physiological, psychological and transcendental aspects.
Typically the experience follows a distinct progression:

A sense of being dead.
An out-of-body experience. A sensation of floating above one's body and seeing the surrounding area.
Pleasant feelings, calmness. A sense of overwhelming love and peace.
A sensation of moving upwards through a tunnel or narrow passageway.
Meeting deceased relatives or spiritual figures.
Encountering a being of light, or a light (possibly a religious or divine figure).
Being given a life review.
Reaching a border or boundary.
A feeling of being returned to the body, often accompanied by a reluctance.
Some people have also experienced extremely distressing NDEs. The most intense NDEs involve an awareness of things occurring in a different place or time, and some of these observations are said to have been evidential.

A near death experience is when the body has actually died according to medical knowledge. There are common factors...the light, the tunnel, an entity greeting. In a lot of these experiences the patient is taken to a warm, loving place that shows the entrance to the afterlife. In some cases there is a choice to return.

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God bless, J