Secondary sources are less easily defined than primary sources.
Generally, they are accounts written after the fact with the benefit of hindsight.
They are interpretations and evaluations of primary sources.
Secondary sources are not evidence, but rather commentary on and discussion of evidence.
However, what some define as a secondary source, others define as a tertiary source. Context is everything.
Tertiary sources consist of information which is a distillation and collection of primary and secondary sources.
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