大部分的人在心臟停止後將失去意識，然而有相當數量的患者卻在其中出現清楚的意識經驗。這被稱之為「瀕死經驗」的現象挑戰了意識之腦神經生理基礎假說，因此經常被質疑其真實性。為了澄清此一現象，本研究探討有瀕死經驗報告之病人的生活經驗。研究方式係以現象學方法對三名心臟停止期間經歷意識變異狀態之心臟科病患進行訪談並分析其經驗，以探究此一經驗的本質結構。研究結果發現，經歷心臟停止並報告出瀕死經驗的病患，與其說是「瀕死經驗者」，不如稱之為「重生經驗者」，因在其經驗結構中出現以「雙重實在的形成」與「線性時間的置換」等二項關鍵條件所展開的新生活軌道。也就是說，心臟停止期間經歷意識變異狀態並接續恢復至清醒者，在後續生活中的人際關係、工作目標以及健康與飲食習慣等各面向上皆發生顯著的改變，猶如獲得新生命的發展。本研究因此主張以「重生」的經驗結構回應「瀕死經驗之真實性」之議題，並對瀕死經驗進行重新概念化的討論。「重生」經驗結構也提供了相關患者之心理治療與心理諮商的方向。

While most of people lose consciousness during cardiac arrest, there are certain amount of patients, however, report altered states of conscious experience with clarity. This so-called “near-death experience” phenomenon is highly doubted in its genuineness due to its confliction with the hypothesis of the physiological-neuro basis of consciousness. To clarify this confusing phenomenon, the present study inquired into the essential structure of near-death experience reported by three cardiac arrest patients with applying a phenomenological analysis method onto the interview data. The result indicates that the target phenomena should be considered as the experience of “rebirth” rather than “near-death,” for the entire experiential structure consisting of two core feathers, i.e., “the formation of dual realities” and “the replacement of linear temporality,” both of which denote the emergence of a new track of life. In other words, those who experience altered states of consciousness during cardiac arrest will develop significant changes in various dimensions of their life including interpersonal relationships, the goal of career, diet, health behaviors and so on. The present study thus proposes to answer the controversy of the genuineness of the near-death phenomenon and re-conceptualize it with the scope of the essential structure of rebirth. This essential structure of rebirth also provide inspiration to psychotherapy and psychological counselling to the patients as well.