Section 32 of the Evidence Act creates an exception to the hearsay rule for statements made by persons who are dead, cannot be found, or have become incapable of giving evidence. It does NOT cover persons who are merely unwilling to testify. A person refusing to testify despite being available can be compelled through court processes, but Section 32 specifically addresses situations where the person is unavailable due to death, disappearance, or incapacity, not mere unwillingness.