Though many people in the operating table are not aware they have experience the NDE, mostly they would describe what they have seen while in the comatose or unconscious in the physical body.

This is what researchers said, the Near-Death Experience (NDE), a process where in a soul experiences death or crossing the borders of life and the after life.

The International Association for Near Death Studies, Inc., has defined NDE as feeling that the “self” has left the body and is hovering overhead. The person may later be able to describe who was where and what happened, sometimes in detail.
Moving through a dark space or tunnel.

Experiencing intensely powerful emotions, ranging from bliss to extreme distress.
Encountering a light.

It is usually described as golden or white, and as being magnetic and loving; rarely, it is perceived as a reflection of the fires of hell.

Receiving some variant of the message “It is not yet your time.”

Meeting others: may be deceased loved ones, recognized from life or not; sacred beings; unidentified entities and/or “beings of light”; sometimes symbols from one’s own or other religious traditions.

A life review, seeing and re-experiencing major and trivial events of one’s life, sometimes from the perspective of the other people involved, and coming to some conclusion about the adequacy of that life and what changes are needed.

Having a sense of understanding everything, of knowing how the universe works.

Reaching a boundary, a cliff, fence, water, some kind of barrier that may not be crossed if one is to return to life.

In some cases, entering a city or library.

Rarely, receiving previously unknown information about one’s life, e.g., adoption or
hidden parentage, deceased siblings, glimpses into future events.

Decision to return may be voluntary or involuntary. If voluntary, usually associated with unfinished service to loved ones.

Returning to the body.

Most NDEs are pleasurable, but others are deeply distressing.

In either case, virtually all NDErs sooner or later come to see the experience as beneficial.

source: www.IANDs.org