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 purposes of the paper will discuss the related theories and cases of NDE of Buddhist texts, and the connection between religious believe and Near-Death Experience.Based on the Buddhist Theory of Consciousness-Only, it can be proved that NDE comes from reflection of the light formed by the function of consciousness.Buddhist belief has certain impact on NDE. On the one hand, it arises from consciousness, and the consciousness is influenced by the environment and culture. Buddhist faith has intermingled with Chinese culture and been deeply rooted in people’s minds, and it also influences the process and content of NDE.
