This co-meditation for the dying requires some training and practice. None-the-less it is simple and easy to learn. I have been teaching it at spiritual centers and Hospices for over 30 years, usually in The Yoga of Death and Dying course. It is best to start practicing with the dying person as early on as possible so you attune to and even merge with each other psychically and spiritually.
You sit with the dying friend and focus on their exhalations quietly making the sound of letting go—- Ahhhhh —- as they exhale. They tune into the sound you are making, you tune into their exhalations.
They may float in and out of consciousness, but the sound in alignment with their exhalation, the breath of letting go, is always present for them to hear. Hearing is the last sense to go when dying.
Every once in awhile you can say something like, “silent mind, peaceful heart.” If the person is religious or spiritual, you can occasionally say a very brief affirmation from their tradition like, “god is welcoming you.” DO NOT try to convert them or teach them as they die. Just Be with them. No talk about wrathful or peaceful deities, heavenly or hellish realms!
As the dying person merges with the sound of letting go, the breath of letting go, they become profoundly relaxed and at ease..Many dying people using this method simply drift off and die in a deep meditative state very peacefully and gently, releasing into the Clear Light. It can be very beautiful and often is.
The Heart of Conscious Living 