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The best way to minister to a dying person depends on various factors: each situation is different and individual. In general it may be suggested that the first thing is not to panic but to remain calm. The next is to look inwardly for one's own highest reference-point. The third is then to turn the person over to the Higher Power. Finally, and physically, one may utter a prayer aloud, or chant a mantram on his behalf--some statement indicating that the happening is more a homecoming than a homeleaving.
-- Notebooks Category 9: From Birth to Rebirth > Chapter 1 : Death, Dying, and Immortality > # 130