Аннотация
The authors have proposed a new approach to the theory of formation of phosphine from phosphates and death.According to this hypothesis, the initial impetus for the beginning of the dying process is the formation of phosphates and phosphine decomposition of adenosine triphosphate molecule.This process makes people survived clinical death vision of "blue and white tunnel" and the separation of the soul from the body.The authors proposed chemical mechanism for the recovery of phosphate to phosphine.