Dying declaration adalah merupakan kenyataan yang diberikan oleh mangsa atau saksi sebelum meninggal dunia.
Di dalam kes PP V. NOMEZAN APANDY ABU HASSAN (NO. 2)  3 MLRH 631 telah dinyatakan bahawa :
“ The rationale for admitting a dying declaration is that “where a witness is dead, it may be better to admit evidence of what he said than to deprive the court of all proof” (Phipson on Evidence (13th Edn) p 345)”
 Section 32(1)(a) allows the admissibility of a dying declaration in criminal as well as civil cases, as expressly stated under the terms "whatever may be the nature of the proceeding in which the cause of death comes into question". A dying declaration under s 32(1)(a) is relevant whether the person who made it was or was not, at the time when it was made, under expectation of death (Sarkar's Law of Evidence, Vol 1, p 567).
 Under s 32(1)(a), the maker of a statement who is dead and the statement in the form of a dying declaration as to the cause of his death or circumstances of the transaction which resulted in his death are relevant and admissible. The circumstances must have some proximate relation to the actual occurrence. The transaction must relate to a set of facts pertaining to the death of the victim such as the time or place of his death or about meeting someone who may by the accused: per Lord Atkin in Pakala Narayana Swami v. King-Emperor  1 MLRA 431;  1 MLJ 59."
Keterangan yang diberikan oleh mangsa atau saksi sebelum meninggal dunia adalah relevan untuk diterima pakai di bawah seksyen 32(1)a dan (i) Akta Keterangan 1950.