What happens after death?

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You know about those tv-shows about people who "escaped" death? The ones where they claim that they've seen the light. Well, maybe that's how miscarriages happen; The baby's soul escapes right before being born

Edit: sry, brain was away for a sec.
Speaking of that light though... I remember reading somewhere that soldiers who were treated with a certain strong painkiller drug during war later reported seeing the same light as a side-effect. (Even though they weren't dieing) Now if the near-death experience can be reproduced by simply drugging someone, that would strongly suggest that this light is just the brain going haywire shortly before shutting down. After all, it is capable of drugging itself pretty heavily, as everyone who ever had a big injury and doesn't remember much pain can confirm.