Read the paper: http://journals.plos.org/plosone/article?id=10.1371/journal.pone.0169343
Immersive virtual reality can be used to visually substitute a person’s real body by a life-sized virtual body that is seen from first person perspective. Using real-time motion capture the virtual body can be programmed to move synchronously with the real body (visuomotor synchrony), and also virtual objects seen to strike the virtual body can be felt through corresponding vibrotactile stimulation on the actual body (visuotactile synchrony). This setup typically gives rise to a strong perceptual illusion of ownership over the virtual body. When the viewpoint is lifted up and out of the virtual body so that it is seen below this may result in an out-of-body experience.