This paper describes an explanation of the near-death experience (NDE) based on the writing of Mormon leaders. The Mormon explanation states that NDEs are brief glimpses into a second world that exists parallel to the world in which we exist. This tangible sphere, called the spirit world, is a place where all those who have died live. The transition from this world to the next is a pleasant experience. At death, the spirit or life force called the spiritual body leaves the physical body, retaining the unique individual personality but without the limitations of the physical body. The spiritual body has a form resembling the physical body and also substance, though of a different nature than that of the biological body. While out of the physical body, the individual may meet others, usually close relatives, who have come to escort the person or to inform the person that he or she must return to the body. During the near-death experience, the individual passes through natural death but is recalled to inhabit the physical body again.