Near-death experiences (NDEs) are complex phenomena reported by individuals who come close to death or experience temporary clinical death but are subsequently revived. These experiences often include perceptions of out-of-body states, tunnels of light, life reviews, and profound emotional changes. While spiritual and metaphysical frameworks interpret NDEs as evidence of consciousness existing beyond the body, neuroscience and psychology have proposed multiple models that attribute these experiences to brain activity under extreme physiological stress. This paper reviews neuroscientific and psychological perspectives on NDEs, exploring mechanisms such as hypoxia, neurotransmitter surges, and temporal lobe activity, while also engaging with debates regarding the independence of consciousness from brain function.