Near-death experience (NDE) is a widely accepted term associated to a group of phenomena, including out-of-body experience, passing through a tunnel to the light, a retrospective of one’s own life, etc., described in certain cases of surviving of clinical death. In the last two decades or more, NDE has been addressed by numerous scholars and publications of various background, offering new statistics and interpretations. The present paper tries to summarise the most important of those studies and to critically evaluate how much they really contribute to religious concepts and neuroscience of death and dying.