Excerpt from Children's Past Lives
Chapter 4: The Moment of Death
At the moment of death we drop our physical bodies and all of our mental barriers. The illusions of the physical world dissolve, and we come face to face with what the Buddhists call the "Clear Light of Reality" and the "true nature of Mind"—the base essence of the universe and of our own inner nature both being the same. "To realize the nature of mind is to realize the nature of all things." This is a timeless, ageless essence that is untouched even by death.
This heightened consciousness makes the moment of death a golden opportunity for the soul to progress in its spiritual journey. It is possible in this moment to open our hearts and embrace the truth of our divine nature, and to release any negativity or trauma from the life we are leaving—and from any other lifetime—and thus advance to a more favorable life.
It is a perilous moment too. Thoughts at the moment of death can be "magnified out of all proportion and flood our whole perception." So if the mind is full of petty and negative thoughts, they will be amplified and will dominate our consciousness from that point forward, influencing the particulars of the next incarnation.