A dying declaration is a statement made by a person who believes they are about to die, concerning the cause or circumstances of their impending death. Under Section 32 of the Indian Evidence Act, such statements are considered exceptions to the hearsay rule and are admissible as evidence in a court of law. This provision acknowledges the inherent reliability of a dying declaration, as it is assumed that a person on the verge of death would not lie. Therefore, Section 32 specifically allows the inclusion of dying declarations to establish facts related to the cause of death, which is crucial in medico-legal and criminal investigations.

Reference: The Indian Evidence Act, Sir Ratan Tata, 2nd Edition.