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.
Perhaps you can see a link between them that I don't see?
'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' is a homophone of 'NEEDS'.
'may be' acts as a 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" .)