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 in court to prove the truth of the matter asserted. Under Pennsylvania law, hearsay is generally inadmissible as evidence in court proceedings. However, there are numerous exceptions to this rule. These exceptions can 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, among others. Additionally, there are statements that are not considered hearsay at all, such as a declarant's prior statement if they are testifying at the current trial or hearing and subject to cross-examination. The rules governing hearsay and its exceptions in Pennsylvania are primarily found in the Pennsylvania Rules of Evidence, and the interpretation of these rules can be further understood through relevant court opinions and case law.