she said“ they are playing football. ” change to indirect speech
She said that they were playing football.
In indirect speech, the reported speech is usually introduced by a reporting verb (e.g. said) and the verb tenses and pronouns may need to be changed to reflect the new context. Here's the conversion of the reported speech "They are playing football" into indirect speech:
She said that they were playing football.
In this conversion, the reporting verb changes from "said" to "said that," and the present continuous tense "are playing" changes to the past continuous tense "were playing." The pronoun "they" remains the same because there are no changes required for pronouns in this case.