Here, by employing in situ x-ray absorption spectroscopy (XAS) together with complementary characterization techniques such as Mössbauer spectroscopy etc., we propose that the distorted Fe2+-N4-Cx moiety, in which the central Fe2+ ion is located out of the N4-plane and at low spin state without the fifth axial ligand, is the active site responsible for the high ORR activity of pyrolyzed Fe-based catalysts. The local structure of this active site under ex situ conditions is drastically different from that obtained under working conditions, and is thus disconnected from the ORR activity. In situ XAS studies further reveal that the ORR is mediated by the reversible Fe2+/3+ redox transitions with potential-dependent population of active sites.1 Accordingly, the high ORR activity of the distorted Fe2+-N4-Cx moiety is attributable to the out-of-plane Fe displacement with low spin state, which leads to high Fe2+/3+ redox transition potential that minimizes the site-blocking effect at the targeted potential, as well as appropriate number of eg-electrons that favors O2 adsorption.