Near death experiences always involve going towards a tunnel and then becoming part of a spiritual world where you can communicate with other entities without talking, and where you experience things that cannot be described in human terms. Probably time doesn't make sense in this realm, so you do your thing there and then reincarnate somewhere else, not necessarily earth, either a few moments later or eons in the future. For a moment we should be able to experience the full extent of the mathematical structure of our physical reality.