Under Section 26(a) of the Bharatiya Sakshya Adhiniyam, 2023, which of the following statements is relevant and admissible as a dying declaration?

Section 26(a) of the Bharatiya Sakshya Adhiniyam, 2023 declares that statements made by a person as to the cause of his death or as to any of the circumstances of the transaction which resulted in his death are relevant facts, whether or not the person making the statement was at the time of death under an expectation of death. A dying declaration of this kind is admissible in both civil and criminal proceedings and, where found to be truthful and voluntary, can form the basis of a conviction with or without corroboration. The rule rests on the principle that a person on the verge of death is unlikely to make a false accusation. Statements by relatives or witnesses, and declarations in wills, do not fall within Section 26(a).