D&Dtools1

With this spell, you can return a dead creature to 0 hit points, provided it died within the last round.
You take 1d4 points of damage per Hit Die of the creature affected, and your spell resistance cannot overcome this damage.
The subject's soul must be free and willing to return (see Bringing Back the Dead, page 171 of the Player's Handbook).
If the subject's soul is not willing to return, the spell does not work; therefore, a subject who wants to return receives no saving throw.
Last breath cures enough damage to bring the subject's current hit points to 0.
Any ability scores damaged to 0 or below are raised to 1.
Normal poison and normal disease are cured, but magical diseases and curses are not undone.
The spell closes mortal wounds and repairs lethal damage of most kinds, but missing body parts are still missing when the creature returns to life.
None of the dead creature's equipment or possessions are affected in any way by this spell.
Coming back from the dead is an ordeal.
The subject loses one level when it returns to life, just as if it had lost a level to an energy-draining creature.
This level loss cannot be repaired by any spell.
A subject who was previously 1st level loses 1 point of Constitution instead.
A character who died with spells prepared has a 50% chance of losing any given spell upon being raised, in addition to losing spells for losing a level.
A spellcasting creature that doesn't prepare spells (such as a sorcerer) has a 50% chance of losing any given unused spell slot as if it had been used to cast a spell, in addition to losing spell slots for losing a level.
Last breath has no effect on a creature that has been dead for more than 1 round.
A creature that died from a death effect can't be raised by this spell, nor can constructs, elementals, outsiders, and undead creatures.
Last breath cannot bring back a creature who has died of old age.