Near-Death Experience (NDE) refers to the personal experiences of individuals who have been on the brink of death and have encountered phenomena such as out-of-body experiences, passage through darkness toward light, extrasensory perceptions, encounters with luminous guides, and other extraordinary occurrences. This phenomenon has been extensively studied in the fields of medicine, psychology, and parapsychology. However, its analysis from the perspective of Islamic mysticism has received comparatively less attention. In Islamic mysticism, humans are introduced as beings with transcendent dimensions, continuing their existence beyond the physical body and capable of undergoing experiences akin to NDEs, such as voluntary death, out-of-body experiences, and spiritual unveiling. Imam Khomeini's views also affirm these concepts. He regards humans as extraordinary beings with inner dimensions that possess complex capabilities, which become manifest when separated from the material world. This research explores and provides a mystical analysis of near-death experiences as a reflection of human's non-material and spiritual capabilities.