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 addressed under the Georgia Evidence Code, which largely mirrors the Federal Rules of Evidence. Hearsay is defined as an out-of-court statement made by someone other than the witness testifying at trial, which is offered to prove the truth of the matter asserted in the statement. Generally, hearsay is inadmissible in court because it is considered unreliable, as the declarant is not present to be cross-examined. However, Georgia law recognizes numerous exceptions to the hearsay rule, allowing certain statements to be admitted under specific circumstances. These exceptions 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, some statements are defined as 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 to prove the speaker's state of mind. The applicability of hearsay rules and exceptions can be complex and often requires the interpretation of a court.