If the dying person has never received any precepts before, either precept for taking refuge or that of lay practitioners, transmit whichever is needed. If the precepts received before have somehow been broken, now is the time to restore them. In Tibet, when a person is about to die and if time permits, the dying person must be given the chance to receive empowerment. If empowerment is received at time of dying, there will be no chance of breaking the Vajrayana vows. Hence the precept will be kept pure when the person is leaving this world, which can favorably influence the direction of rebirth to the next life. It is therefore critically important to be able to receive precepts and empowerment at time of dying.

~Depicted from THE HANDBOOK'S FOR LIFE JOURNEY - On Death And Rebirth-How to Face Death