In mathematics, a theorem is a statement that has been proved, or can be proved. The proof of a theorem is a logical argument that uses the inference rules of a deductive system to establish that the theorem is a logical consequence of the axioms and previously proved theorems.

In mainstream mathematics, the axioms and the inference rules are commonly left implicit, and, in this case, they are almost always those of Zermelo–Fraenkel set theory with the axiom of choice, or of a less powerful theory, such as Peano arithmetic. A notable exception is Wiles's proof of Fermat's Last Theorem, which involves the Grothendieck universes whose existence requires the addition of a new axiom to the set theory. Generally, an assertion that is explicitly called a theorem is a proved result that is not an immediate consequence of other known theorems. Moreover, many authors qualify as theorems only the most important results, and use the terms lemma, proposition and corollary for less important theorems.

In mathematical logic, the concepts of theorems and proofs have been formalized in order to allow mathematical reasoning about them. In this context, statements become well-formed formulas of some formal language. A theory consists of some basis statements called axioms, and some deducing rules (sometimes included in the axioms). The theorems of the theory are the statements that can be derived from the axioms by using the deducing rules. This formalization led to proof theory, which allows proving general theorems about theorems and proofs. In particular, Gödel's incompleteness theorems show that every consistent theory containing the natural numbers has true statements on natural numbers that are not theorems of the theory (that is they cannot be proved inside the theory).

As the axioms are often abstractions of properties of the physical world, theorems may be considered as expressing some truth, but in contrast to the notion of a scientific law, which is experimental, the justification of the truth of a theorem is purely deductive.