[PURPOSE] The purpose of this article is to explore the thanatological significance through analysis of the the spiritual qualities and its meanings of Near Death Experience(NDE). [CONTENTS] In this article, first, the recent Near Death Experience(NDE)’s discourse was presented from the perspective of the classical-death experience’s discourse. The contents implemented from the perspective of the recent NDE research attempted at the empirical dimension since the 1970s were explored. Second, the spiritual qualities on the NDE’s discourse were presented and the arguments related to the NDE research were described. The debate on NDE included discussions on whether or not NDE is a real phenomenon. [RESULTS] In this article, it has been revealed that Near Death Experience(NDE) is meaningful as an important clue to understand the phenomenon of death in modern society where the routinization of death progresses. In this regard, it is also true that until recently, the NDE has been treated only as a kind of mysterious or portrait experience that cannot be scientifically explained. However, in this article, recent scholars have revealed that NDE can be scientifically explained through various discussions. Near Death Experienced people have revealed that they can realize that they are spiritual beings and there is a spiritual world through Near Death Experiences. And in this respect, the final conclusion was that the Near Death Experience(NDE) could be an trigger experience that fundamentally brings about life changes to the experienced people, suggesting the thanatological significance of the NDE.