Step 1: Concept.
Section 32(1) of the Evidence Act deals with dying declaration. It is a statement by a person as to the cause of their death or circumstances leading to death.
Step 2: Rationale.
Law presumes that a person on the verge of death will not lie. Hence, such statements are relevant and admissible even without cross-examination.
Step 3: Who can record?
It can be recorded by anyone — Magistrate, doctor, police officer, or even a private person, though courts prefer Magistrate-recorded statements for reliability.
Step 4: Conclusion.
Thus, a dying declaration is an exception to the rule against hearsay.