CD Rollins is not an expert in physics nor can he string a number of academic credentials after his name. However, Rollins has a bachelors degree in mechanical engineering and a special interest for physics and the near-death experience. Rollins believes the fundamental laws of the universe, which allows life to exist, truly are the laws of God. He will not claim as, others may have, that new theories in physics support or even prove post-mortem survival of the human consciousness. He merely wishes to share some observations he made recently while reviewing some new developments in theoretical physics in the popular science magazine Discover (December 2000 issue). The following is a profile of these observations as it relates to the near-death experience.