This article refutes Carl Sagan's theory that near-death experiences (NDEs) are recollections of birth experiences based on three major reasons including the inability of newborn babies to perceive experiences and that there are differences between births and NDEs.

Semi-annual journal publishing papers related to near-death experiences, including research reports; theoretical or conceptual statements; expressions of a scientific, philosophic, religious, or historical perspective on the study of near-death experiences; cross-cultural studies; individual case histories; and personal accounts of experiences or related phenomena.