Nice work but more test cases are required. In the documentation you add the following example,

y = new BigNumber('45987349857634085409857349856430985')
y.toBigInt()                    // 45987349857634085409857349856430985n

but your implementation of toBigInt actually returns a BigInt with value 45987349857634086842492183761649664 because you are converting the BigNumber's value to a JS number using +.

A correct implementation would be the following. Note that I use toFixed because BigInt does not handle exponential notation.

P.toBigInt = function () { 
  if (!this.isInteger()) throw Error(bignumberError + 'Not an integer: ' + valueOf(this));
  return BigInt(this.toFixed());
};

or, if we want to allow BigInts to be formed from non-integers, and to return null for NaN and Infinity

P.toBigInt = function () {
  return this.isFinite() ? BigInt(this.integerValue(1).toFixed()) : null;
};

where the 1 is BigNumber.ROUND_DOWN, but it could be left out if we wanted the current global ROUNDING_MODE setting to be used when rounding non-integers, or we could allow the option of passing a rounding mode as an argument.

The most efficient implementation would be the following. Like the BigInt constructor, it always throws on non-integers. It is easy for a user to call integerValue before toBigInt if required anyway.

P.toBigInt = function () {
  if (!this.isInteger()) throw Error(bignumberError + 'Not an integer: ' + valueOf(this));
  var str = coeffToString(this.c);
  for (var i = this.e + 1 - str.length; i > 0; i--) str += '0';
  return BigInt(this.s < 0 ? '-' + str : str);
};

Okay, so this PR needs your implementation of toBigInt to be replaced with the one directly above and more tests to be added.

Thanks for taking the time here. This is a great implementation. I will replace it later

I replaced and added some tests. Do we need more test cases? what tests need to add?

No, it's all good. I'm still not 100% on including this because up to now this library uses ECMAScript 3 (ES3) features only and I am not sure I want to break that convention. I'll leave this PR open for now. Thanks for your efforts.

I'm still not 100% on including this because up to now this library uses ECMAScript 3 (ES3) features only and I am not sure I want to break that convention.

We could determine if the current environment supports BigInt or else throw an error so that we can support the modern browser without affecting ES3 users. do you think that would work?