A dying declaration is a statement made by a person who believes their death is imminent regarding the cause of their death or circumstances surrounding the incident that led to their death. Dying declarations can be oral, written, through gestures, or in response to questions, and are admissible as evidence in court without corroboration. Courts consider dying declarations reliable because a dying person is presumed to speak the truth. A dying declaration can be the sole basis for conviction if found genuine and voluntary by the court.