Rev. Katherine James Klemstine examines the transition of the soul as it withdraws from the physical body during the dying process, and reflects on the Near-Death Experience in terms of the withdrawal and subsequent return of the soul to the physical body. She compares the physical description of the dying process to the changes in consciousness as the soul passes from the physical body into the non-physical and spiritual realms. In her work she also shares her guidelines on how those at the bedside of a dying person can provide a compassionate, caring, listening presence to support the dying person who has experienced an NDE.