In the law of evidence dying declaration is the last words of a dying person admitted as evidence only in certain kinds of cases when it meets specified special conditions. Usually such evidence would have been disallowed as hearsay.
Under the Federal Rules of Evidence a dying declaration is admissible in evidence only when it is the last words of a dying person, who was aware of being on the verge of death, relating to the cause or circumstances of his death based on his actual knowledge of the same.
The declarant need not have to actually die in order to render his statement admissible later in court but he must be under a genuine belief of his own imminent death and must be unavailable for witness action in court.
Dying declaration is admissible only in civil cases and homicide prosecutions. It is not permitted in other criminal proceedings. A few states allow dying declarations in all proceedings.