According to this law, "If a reaction takes place in several steps then its standard reaction enthalpy is the sum of the standard enthalpies of the intermediate reactions into which the overall reaction may be divided at the same temperature."
ΔrH = ΔrH1 + ΔrH2 + ΔrH3 + ⋯
It can be represented as:

Example:
C(graphite, s) + \(\frac{1}{2}\) O2 (g) → CO(g); ΔrHΘ = ?
Steps:
(i) C(graphite, s) + O2 (g) → CO2 (g); ∆rHΘ = −393.5 kJ mol−1
(ii) CO(g) + \(\frac{1}{2}\)O2 (g) → CO2 (g); ∆rHΘ = −283.0 kJ mol−1
To get one mole of CO(g) on the right, we reverse equation (i). In this, heat is absorbed instead of being released, so we change sign of ∆rHΘ value.
(iii) CO2 (g) → CO(g) + \(\frac{1}{2}\)O2 (g) ; ∆rHxΘ = +283.0 kJ mol−1
Adding equation (i) and (iii) to get the desired equation
C(graphite, s) + \(\frac{1}{2}\)O2 (g) → CO(g)
For which, ∆rHΘ = (−395.5 + 283.0)
= −110.5 kJ mol−1