This study compares the critical neural correlates of two altered states of consciousness: near-death experience (NDE) and spiritual contemplative experience (SCE), a.k.a. mystical experience. For Centuries NDE and SCE have been reported by all faiths, including Abrahamic religious contemplatives: Christian mystics, Muslim Sufis, and Jewish Kabbalists. Their anecdotal reports show that both NDE and SCE have similar attributes: cognitive timelessness, affective peace, transcendent oneness, and paranormal out-of-body. Our Greyson Scale evaluation of these attributes shows a correlation between NDE and SCE. Contemporary first-person SCE leading to relived NDE provided the insight and incentive for this unique scientific study comparing the memories of NDE and SCE in separate subjects. We recorded and processed brain activity by quantitative electroencephalography tomography (QEEGt) methodology. There was a clear correlation of brain activation in delta, alpha, and gamma bands. We also found frontal lobe activation for both NDE and SCE subjects. However, there was a statistically greater activation for the SCE subjects. QEEGt allows a reformulation of QEEG techniques in a 3D anatomic framework using anatomical information provided by MRI to constrain EEG inverse solutions to the sites where primary currents might be generated. These constraints contribute to overcoming the nonuniqueness of the inverse solutions. This study has relevance to neuroscientists studying consciousness.