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The experience induced by psychoactive substances is often surprisingly similar to a near-death experience, especially in the case of DMT although, depending on the dosage, confusing or frightening perceptions may also occur. These substance-induced experiences include the following elements: a sense of detachment from the body, out-of-body experiences, lucid and accelerated thought, an encounter with a being of light, a sense of unconditional love, being in an unearthly environment, access to a profound wisdom, and wordless communication with immaterial beings. Sometimes the characteristic post-NDE transformation, including the loss of the fear of death, is also reported after administration of DMT or LSD.22 It is a new and surprising hypothesis that DMT, which occurs naturally in the body, could play an important role in the experience of an enhanced consciousness during near-death experiences. Perhaps DMT, its release triggered or stimulated by events in our consciousness, lifts our body’s natural inhibitions against experiencing an enhanced consciousness, as if it is able to block or disrupt the interface between consciousness and our body (and brain).
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Pim van Lommel (Consciousness Beyond Life: The Science of the Near-Death Experience)