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I believe there are more forces and fields in existence than we perceive in the physical realm, which our brain filters out.
When your brain is turned off the other fields and dimensions can be consciously experienced, depending on how in-tune you are with it. You can reincarnate at the same level, ascend to higher levels, descend to lower levels, or just not experience much at all until you once again realize you are conscious.
Expecting to experience a different state of consciousness when you're dying is the first step to being aware of what you can experience when you're "dead."