Joel Schumacher does the atheist’s take on near death experiences. It’s all about what we do in life.
A bunch of brooding med students try to cross the final frontier: death. What they find is that the mind, free of sensorial inputs zeroes in on the evil you have done on other people. Only by atoning can you release yourself from sin. Ask for forgiveness from the people you have wronged. God doesn’t enter into any of this.
The final shot has a painting of Prometheus stealing fire from God. Humans have free will, God is dead.