Massages, so we hear, may be required items (5)
I believe the answer is:
needs
'required items' is the definition.
The definition and answer can be both relationships as well as being plural nouns.
Maybe there's a link between them I don't understand?
'massages so we hear' is the wordplay.
'massages' becomes 'kneads' ('knead' can be a synonym of 'massage').
'so we hear' shows a homophone (sound like).
'kneads' sounds like 'NEEDS'.
'may be' is the link.
Can you help me to learn more?
(Other definitions for needs that I've seen before include "'..... must when the devil drives'" , "shopping-list, say" , "Demands" , "Can't do without" , "What we require" .)