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 Mississippi, 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 Mississippi law, hearsay is generally inadmissible unless it falls under one of the many exceptions. These exceptions are outlined in the Mississippi Rules of Evidence, particularly in Rule 803 and Rule 804, which enumerate specific circumstances under which hearsay statements may be admissible, such as statements made under the belief of impending death, records of regularly conducted activity, and statements against interest, among others. Additionally, some statements are considered non-hearsay because they are not offered for the truth of the matter asserted, such as statements offered to show the effect on the listener or the declarant's state of mind. The Mississippi courts interpret and apply these rules to determine the admissibility of hearsay in legal proceedings.