Near-Death Experience is abbreviated as NDE. The research on NDE in other countries is more than twenty years, but it is only at the beginning stage in Taiwan. The dissertation will focus on the outcomes of the research in the west, and raise my hypothesis and interpretation from eastern points of view. Based on pragmatic research, I would like to discuss how Buddhist theory interprets NDE and its meaning. Based on the theory of Kenneth Ring of U.S.A., and ten kinds of experiences such as finding oneself dead, being peaceful and happy, feeling of out of the body, feeling of entering a dark place, hearing someone's voice, reflecting on one's life, seeing the light, being surrounded by the light, seeing beautiful colors, entering the light, encountering souls. I have categorized the contents of my interviews and discussed about them item by item. Based on scientific theory in the west and Buddhist Theory of Consciousness-Only, it can be proved that NDE comes from reflection of the light formed by the function of consciousness. Those who have near-death experiences start to search for the meaning of life and develop new perspective of death. They take refuge in religion in order to find the answer and to regain mental balance. Buddhist belief has certain impact on NDE, and NDE brings cases looking for religious believe. On the one hand, it arises from consciousness, and the consciousness is influenced by the environment and culture. On the other hand, Buddhist faith has intermingled with Chinese culture and been deeply rooted in people's minds, just as Christian belief is also connected with NDE.
