התמונה מעל המיטה, והנעליים מתחת לכיסא.

In the present tense, Hebrew usually leaves out the verb to be.

So where English says:

The picture is above the bed, and the shoes are under the chair.

Hebrew naturally says:

התמונה מעל המיטה, והנעליים מתחת לכיסא.

This is completely normal. Hebrew often uses just:

subject + location/explanation

without a separate word for is or are.

It has two parallel parts:

התמונה מעל המיטה
= the picture + above the bed

והנעליים מתחת לכיסא
= and the shoes + under the chair

So the basic pattern is:

noun + place phrase

The ו־ at the start of והנעליים means and, joining the two parts.

מעל means above / over.

It is not the same as על:

• על = on / on top of
• מעל = above / over

So:

• הספר על השולחן = The book is on the table
• התמונה מעל המיטה = The picture is above the bed

With מעל, the idea is location higher than something else, not necessarily touching it.

Because מתחת normally takes ל־ before the noun in standard Hebrew.

So you usually say:

• מתחת למיטה = under the bed
• מתחת לשולחן = under the table
• מתחת לכיסא = under the chair

Even though ל־ often means to or for, here you should not translate it separately. Just learn מתחת ל־ as the normal pattern for under.

That is just how these prepositions behave.

• מעל is usually followed directly by the noun: מעל המיטה
• מתחת usually appears as מתחת ל־: מתחת לכיסא

So this difference is normal Hebrew usage, not a mistake.

A good way to learn it is as fixed patterns:

• מעל + noun
• מתחת ל + noun

Because ה־ is the Hebrew definite article, meaning the.

So:

• תמונה = picture

• התמונה = the picture

• מיטה = bed

• המיטה = the bed

• נעליים = shoes
• הנעליים = the shoes

This sentence is talking about specific things, so Hebrew uses ה־.

Because in Hebrew, the preposition ל־ combines with the definite article ה־.

So:

ל + הכיסא becomes לכיסא

In ordinary unpointed Hebrew writing, you usually do not see the ה separately after ל־.

This happens with other short prepositions too. For example:

• ב + הבית → בבית = in the house
• ל + הכיסא → לכיסא = to/at the chair or here, as part of מתחת לכיסא, under the chair

So לכיסא can hide the idea of the chair inside it.

It has three parts:

• ו־ = and
• ה־ = the
• נעליים = shoes

So:

והנעליים = and the shoes

This is very common in Hebrew: conjunction + article + noun all attached as one written word.

נעליים is the normal Hebrew word for shoes.

The ending -יים is historically a dual ending, often used for things that naturally come in pairs. You also see it in words like:

• עיניים = eyes
• אוזניים = ears

In modern Hebrew, though, the easiest way to treat נעליים is simply as the standard word for shoes. Depending on context, it can refer to a pair of shoes or shoes in general.

Yes, you could, but it is usually less neutral in a basic sentence.

In simple present-tense Hebrew, the most natural version is:

התמונה מעל המיטה

Adding היא can sound more emphatic, contrastive, or a little more formal:

התמונה היא מעל המיטה

For a beginner, the best default pattern is to leave is/are out in present-tense location sentences.

This order is the most straightforward and natural for beginners:

התמונה מעל המיטה

והנעליים מתחת לכיסא

Hebrew can sometimes change word order for emphasis, but the standard neutral pattern is:

thing + location

So this sentence is a very good model to follow when describing where things are.