The declaration made by a person deceased or unable to testify against the interest of the declarant, if the fact asserted in the declaration was at the time it was made so far contrary to the declarant's own interest that a reasonable person in his or her position would not have made the declaration unless he or she believed it to be true, may be received in evidenc​e against himself or herself or his or her successors in interest and against third persons. A statement tending to expose the declarant to criminal liability and offered to exculpate the accused is not admissible unless corroborating circumstances clearly indicate the trustworthiness of the statement. (Rule 130, Section 40, Revised Rules on evidenc​e)