My religion teaches of the 'veil' between this life and the other side. My father related an nde when he died on the operating table during heart surgery. He said he saw his mother reaching through a veil for him. He told her he couldn't go with her and she withdrew just as he was shocked back to life.
A close co-worker, of another religion, told of her nde in which she ventured down the tunnel of light and found herself in beautiful, peaceful valley talking with a personage she felt was the Lord. He told her it was not her time yet and she found herself back in her body.
My grandmother, during her last few months, was heard talking to her deceased husband often. And, at the moment of her death, she reached out as if taking someone's hand.
So, I believe any near death experiences are based on the person's religious views. But, I do feel that there is someone present at a person's death to help them in the transition from this life to the next.