Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Pennsylvania, hearsay is defined similarly to the federal standard, as an out-of-court statement offered to prove the truth of the matter asserted, and it is generally inadmissible in court under the Pennsylvania Rules of Evidence. However, there are numerous exceptions to this rule. For instance, statements that are part of a witness's present sense impression, excited utterances, statements of mental, emotional, or physical condition, recorded recollection, business records, and certain public records can be admissible despite being hearsay. Additionally, statements that are not offered for the truth of the matter asserted, but for another purpose such as to show the effect on the listener or the speaker's state of mind, are not considered hearsay. The specific applications and interpretations of hearsay rules and exceptions are often complex and can be case-specific, requiring analysis by an attorney to determine how they might apply in a particular legal situation.