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 Georgia, hearsay is defined similarly to the federal standard, as a statement made outside of the current trial or hearing that is offered in evidence to prove the truth of the matter asserted. Under Georgia law, hearsay is generally inadmissible unless it falls under one of the many exceptions. These exceptions are outlined in the Georgia Code (O.C.G.A. § 24-8-800 et seq.), which is based on the Federal Rules of Evidence with some variations specific to Georgia. Exceptions to the hearsay rule include, but are not limited to, statements made under the belief of impending death, statements against interest, certain statements of personal or family history, and records of regularly conducted activity. Additionally, non-hearsay includes statements that are not offered for the truth of the matter asserted, such as those offered to show the effect on the listener or to show the declarant's state of mind. The application of hearsay rules and exceptions is nuanced and often depends on the specific circumstances of each case, which is why the role of an attorney is crucial in navigating these evidentiary waters in court proceedings.