"Scientists are beginning to think an NDE is caused by reduced blood flow, coupled with abnormal electrical behavior inside the brain. So the stereotypical tunnel of white light might derive from a surge in neural activity. Dr. Sam Parnia is the director of critical care and resuscitation research, at NYU Langone School of Medicine, in New York City. He and colleagues are investigating exactly how the brain dies.

In previous work, he’s conducted animal studies looking at the moments before and after death. He’s also investigated near death experiences. “Many times, those who have had such experiences talk about floating around the room and being aware of the medical team working on their body,” Dr. Parnia told Live Science. “They'll describe watching doctors and nurses working and they'll describe having awareness of full conversations, of visual things that were going on, that would otherwise not be known to them.”

Medical staff confirm this, he said. So how could those who were technically dead be cognizant of what’s happening around them? Even after our breathing and heartbeat stops, we’re conscious for about 2-20 seconds, Dr. Parnia says. That’s how long the cerebral cortex is thought to last without oxygen. This is the thinking and decision-making part of the brain. It’s also responsible for deciphering the information gathered from our senses.

According to Parnia during this period, "You lose all your brain stem reflexes — your gag reflex, your pupil reflex, all that is gone." Brain waves from the cerebral cortex soon become undetectable. Even so, it can take hours for our thinking organ to fully shut down.
[bigthink.com]