The study by Dr. Thomas Fleischmann indicates that during near death many people share similar experiences of mind travel, tunnels, white light, meeting ancestors who have passed and meeting a higher self for judgement or review of life. These concepts match precisely with many religions. We could extrapolate this to the theory of after life. Logically these ideas lead to reincarnation theory. Afterall why review or judge your life except to refine it? This implies another shot at life and the 'soul' journey in being reborn at least once.