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 Louisiana, hearsay is addressed under the Louisiana Code of Evidence, particularly in Article 801 et seq. Hearsay is defined similarly to the description provided: it is an out-of-court statement made by someone other than the witness testifying at the trial or hearing, and it is offered in evidence to prove the truth of the matter asserted in the statement. As a general rule, hearsay is not admissible in court because it is considered unreliable due to the lack of opportunity to cross-examine the declarant. However, Louisiana law, like other jurisdictions, recognizes numerous exceptions to the hearsay rule. These exceptions are based on circumstances under which the statement is deemed sufficiently reliable to be admitted. Examples include, but are not limited to, statements made under the belief of impending death, statements against interest, and certain statements of personal or family history. Additionally, some statements are defined as non-hearsay because they are not offered to prove the truth of the matter asserted, such as a statement offered to show the effect on the listener or to prove the declarant's state of mind. The specific applications and interpretations of hearsay rules and exceptions are often guided by court opinions and case law in Louisiana.