diff --git a/src/xatu/BUILD b/src/xatu/BUILD
index f60733b..2a35aeb 100644
--- a/src/xatu/BUILD
+++ b/src/xatu/BUILD
@@ -11,6 +11,7 @@ rust_library(
         "rules/manual_inherit.rs",
         "rules/manual_inherit_from.rs",
         "rules/unquoted_uri.rs",
+        "scope_graph.rs",
         "xatu.rs",
     ],
     deps = [
@@ -26,6 +27,15 @@ rust_test(
     deps = [":xatu_lib"],
 )
 
+rust_test(
+    name = "scope_graph_test",
+    srcs = ["scope_graph_test.rs"],
+    deps = [
+        ":xatu_lib",
+        "//third_party/crates:googletest",
+    ],
+)
+
 rust_test(
     name = "xatu_test",
     srcs = ["xatu_test.rs"],
diff --git a/src/xatu/scope_graph.rs b/src/xatu/scope_graph.rs
new file mode 100644
index 0000000..8bf577d
--- /dev/null
+++ b/src/xatu/scope_graph.rs
@@ -0,0 +1,172 @@
+#[derive(Debug)]
+pub struct ScopeGraph {
+    scopes: Vec<Scope>,
+    declarations: Vec<Declaration>,
+    references: Vec<Reference>,
+}
+
+impl Default for ScopeGraph {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+impl ScopeGraph {
+    pub fn new() -> Self {
+        Self {
+            scopes: vec![Scope::new(None)],
+            declarations: Vec::new(),
+            references: Vec::new(),
+        }
+    }
+
+    pub fn root_scope(&self) -> ScopeId {
+        ScopeId(0)
+    }
+
+    pub fn add_scope(&mut self, parent: ScopeId) -> ScopeId {
+        self.scope(parent);
+        let scope_id = ScopeId(self.scopes.len());
+
+        self.scopes.push(Scope::new(Some(parent)));
+
+        scope_id
+    }
+
+    pub fn add_declaration(&mut self, scope: ScopeId, name: impl Into<String>) -> DeclarationId {
+        let declaration_id = DeclarationId(self.declarations.len());
+        self.declarations.push(Declaration {
+            scope,
+            name: name.into(),
+        });
+        self.scope_mut(scope).declarations.push(declaration_id);
+
+        declaration_id
+    }
+
+    pub fn add_reference(&mut self, scope: ScopeId, name: impl Into<String>) -> ReferenceId {
+        let reference_id = ReferenceId(self.references.len());
+        self.references.push(Reference {
+            scope,
+            name: name.into(),
+        });
+        self.scope_mut(scope).references.push(reference_id);
+
+        reference_id
+    }
+
+    pub fn declaration_scope(&self, declaration: DeclarationId) -> ScopeId {
+        self.declaration(declaration).scope
+    }
+
+    pub fn reference_scope(&self, reference: ReferenceId) -> ScopeId {
+        self.reference(reference).scope
+    }
+
+    pub fn resolve(&self, reference: ReferenceId) -> Vec<Resolution> {
+        let reference = self.reference(reference);
+        let mut scope_id = reference.scope;
+        let mut steps = Vec::new();
+
+        loop {
+            let scope = self.scope(scope_id);
+            let declarations =
+                scope.declarations.iter().copied().filter(|declaration_id| {
+                    self.declaration(*declaration_id).name == reference.name
+                });
+
+            let resolutions = declarations
+                .map(|declaration| {
+                    let mut path = steps.clone();
+                    path.push(PathStep::Declaration(declaration));
+                    Resolution {
+                        declaration,
+                        path: ResolutionPath { steps: path },
+                    }
+                })
+                .collect::<Vec<_>>();
+
+            if !resolutions.is_empty() {
+                return resolutions;
+            }
+
+            let Some(parent) = scope.parent else {
+                return Vec::new();
+            };
+
+            steps.push(PathStep::Parent);
+            scope_id = parent;
+        }
+    }
+
+    fn scope(&self, scope: ScopeId) -> &Scope {
+        &self.scopes[scope.0]
+    }
+
+    fn scope_mut(&mut self, scope: ScopeId) -> &mut Scope {
+        &mut self.scopes[scope.0]
+    }
+
+    fn declaration(&self, declaration: DeclarationId) -> &Declaration {
+        &self.declarations[declaration.0]
+    }
+
+    fn reference(&self, reference: ReferenceId) -> &Reference {
+        &self.references[reference.0]
+    }
+}
+
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub struct ScopeId(usize);
+
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub struct DeclarationId(usize);
+
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub struct ReferenceId(usize);
+
+#[derive(Debug, Clone, PartialEq, Eq)]
+pub struct Resolution {
+    pub declaration: DeclarationId,
+    pub path: ResolutionPath,
+}
+
+#[derive(Debug, Clone, PartialEq, Eq)]
+pub struct ResolutionPath {
+    pub steps: Vec<PathStep>,
+}
+
+#[derive(Debug, Clone, Copy, PartialEq, Eq)]
+pub enum PathStep {
+    Parent,
+    Declaration(DeclarationId),
+}
+
+#[derive(Debug)]
+struct Scope {
+    parent: Option<ScopeId>,
+    declarations: Vec<DeclarationId>,
+    references: Vec<ReferenceId>,
+}
+
+impl Scope {
+    fn new(parent: Option<ScopeId>) -> Self {
+        Self {
+            parent,
+            declarations: Vec::new(),
+            references: Vec::new(),
+        }
+    }
+}
+
+#[derive(Debug)]
+struct Declaration {
+    scope: ScopeId,
+    name: String,
+}
+
+#[derive(Debug)]
+struct Reference {
+    scope: ScopeId,
+    name: String,
+}
diff --git a/src/xatu/scope_graph_test.rs b/src/xatu/scope_graph_test.rs
new file mode 100644
index 0000000..69e27f6
--- /dev/null
+++ b/src/xatu/scope_graph_test.rs
@@ -0,0 +1,76 @@
+use googletest::matchers::eq;
+use googletest::{expect_that, gtest};
+use xatu::{PathStep, Resolution, ResolutionPath, ScopeGraph};
+
+#[gtest]
+fn resolves_a_local_declaration() {
+    let mut graph = ScopeGraph::new();
+    let scope = graph.root_scope();
+    let declaration = graph.add_declaration(scope, "value");
+    let reference = graph.add_reference(scope, "value");
+
+    let expected = vec![resolution(declaration, vec![PathStep::Declaration(declaration)])];
+    expect_that!(graph.resolve(reference), eq(&expected));
+}
+
+#[gtest]
+fn resolves_a_parent_declaration() {
+    let mut graph = ScopeGraph::new();
+    let parent = graph.root_scope();
+    let declaration = graph.add_declaration(parent, "value");
+    let child = graph.add_scope(parent);
+    let reference = graph.add_reference(child, "value");
+
+    let expected = vec![resolution(
+        declaration,
+        vec![PathStep::Parent, PathStep::Declaration(declaration)],
+    )];
+    expect_that!(graph.resolve(reference), eq(&expected));
+}
+
+#[gtest]
+fn local_declarations_shadow_parent_declarations() {
+    let mut graph = ScopeGraph::new();
+    let parent = graph.root_scope();
+    graph.add_declaration(parent, "value");
+    let child = graph.add_scope(parent);
+    let declaration = graph.add_declaration(child, "value");
+    let reference = graph.add_reference(child, "value");
+
+    let expected = vec![resolution(declaration, vec![PathStep::Declaration(declaration)])];
+    expect_that!(graph.resolve(reference), eq(&expected));
+}
+
+#[gtest]
+fn preserves_ambiguous_local_declarations() {
+    let mut graph = ScopeGraph::new();
+    let scope = graph.root_scope();
+    let first = graph.add_declaration(scope, "value");
+    let second = graph.add_declaration(scope, "value");
+    let reference = graph.add_reference(scope, "value");
+
+    let expected = vec![
+        resolution(first, vec![PathStep::Declaration(first)]),
+        resolution(second, vec![PathStep::Declaration(second)]),
+    ];
+    expect_that!(graph.resolve(reference), eq(&expected));
+}
+
+#[gtest]
+fn leaves_unresolved_references_without_resolutions() {
+    let mut graph = ScopeGraph::new();
+    let reference = graph.add_reference(graph.root_scope(), "value");
+
+    let expected = Vec::<Resolution>::new();
+    expect_that!(graph.resolve(reference), eq(&expected));
+}
+
+fn resolution(
+    declaration: xatu::DeclarationId,
+    steps: Vec<PathStep>,
+) -> Resolution {
+    Resolution {
+        declaration,
+        path: ResolutionPath { steps },
+    }
+}
diff --git a/src/xatu/xatu.rs b/src/xatu/xatu.rs
index bc8b40f..a906eae 100644
--- a/src/xatu/xatu.rs
+++ b/src/xatu/xatu.rs
@@ -2,9 +2,13 @@ mod ast;
 mod file_store;
 mod parser;
 mod rules;
+mod scope_graph;
 
 pub use file_store::{FileId, FileStore, SourceFile};
 pub use rules::{Diagnostic, Finding};
+pub use scope_graph::{
+    DeclarationId, PathStep, ReferenceId, Resolution, ResolutionPath, ScopeGraph, ScopeId,
+};
 
 #[derive(Debug)]
 pub struct Report {