אני מביאה לך ספל תה, ואת מחזירה לי אותו אחרי הארוחה.

Because the sentence is about two female participants:

• אני מביאה = I bring / I am bringing, said by a female speaker
• את מחזירה = you return / you are returning, said to one female listener

In Hebrew present tense, verbs agree with gender and number. So here both verbs are feminine singular.

If the forms were masculine, you would get:

• אני מביא = I bring, said by a male speaker
• אתה מחזיר = you return, said to one male listener

Here ואת means and you when speaking to one female.

It is made of:

• ו = and
• את = you, feminine singular

So ואת מחזירה = and you return

This is not the direct object marker את. In unpointed Hebrew, they are written the same way, so context matters.

A quick way to tell here:

• If את is followed by a noun, it may be the object marker.
• If את is the subject of a verb like מחזירה, it is the pronoun you.

In the present tense, Hebrew verbs usually show gender and number, but not person clearly enough on their own.

For example, מביאה can mean:

• I am bringing
• you are bringing to a woman
• she is bringing

So אני is needed to make it clear that the subject is I.

The same applies to מחזירה:

• it could mean you are returning to a woman
• or she is returning

So את makes the meaning clear.

They mean:

• לך = to you / for you
• לי = to me / for me

They come from the preposition ל־, which often means to or for, plus a pronoun:

• ל + ך = לך
• ל + י = לי

In this sentence:

• אני מביאה לך ספל תה = I bring you a cup of tea
• את מחזירה לי אותו = you return it to me

So these are the indirect object forms.

אותו means him or it in the masculine singular direct object form.

Here it means it, and it refers to ספל in ספל תה.

That is important: the phrase ספל תה is headed by ספל = cup, which is masculine. So the pronoun that refers back to it is also masculine singular:

• ספל → אותו

If the noun were feminine, the pronoun would change. For example:

• כוס תה = a cup/glass of tea
• את מחזירה לי אותה = you return it to me

Hebrew often uses a compact noun + noun structure where English would use of.

So:

• ספל תה = cup of tea

Literally it looks like cup tea, but the meaning is naturally a cup of tea.

This kind of structure is very common in Hebrew. Using של here would sound less natural.

Hebrew has no indefinite article, so there is no separate word for a or an.

So:

• ספל תה = a cup of tea or just cup of tea, depending on context

But Hebrew does have a definite article:

• ה־ = the

So:

• הארוחה = the meal

That is why the sentence has no word for a, but it does have ה־ for the.

אחרי הארוחה means after the meal.

• אחרי = after
• הארוחה = the meal

It tells you when the returning happens:

• את מחזירה לי אותו אחרי הארוחה = you return it to me after the meal

Hebrew word order is fairly flexible, so this time phrase can often move:

• אחרי הארוחה את מחזירה לי אותו

That would still be correct, but the emphasis changes slightly.

Yes, the verb forms here are present tense forms:

• מביאה
• מחזירה

But in Hebrew, the present tense can sometimes be used for:

• something happening now
• something habitual
• something arranged or expected soon

So depending on context, the sentence could feel like:

• I bring you a cup of tea, and you return it to me after the meal
• or something close to I’m bringing you a cup of tea, and you’re returning it to me after the meal

The exact nuance depends on the situation.

The nouns stay the same, but the pronouns and verb forms may change.

If the speaker is male:

• אני מביא לך ספל תה

If the listener is male:

• ואתה מחזיר לי אותו אחרי הארוחה

So, for example:

• female speaker to female listener:
  אני מביאה לך ספל תה, ואת מחזירה לי אותו אחרי הארוחה.

• male speaker to female listener:
  אני מביא לך ספל תה, ואת מחזירה לי אותו אחרי הארוחה.

• female speaker to male listener:
  אני מביאה לך ספל תה, ואתה מחזיר לי אותו אחרי הארוחה.

• male speaker to male listener:
  אני מביא לך ספל תה, ואתה מחזיר לי אותו אחרי הארוחה.

It can mean either him or it, depending on context.

In this sentence, it clearly means it, because it refers back to ספל תה.

Hebrew does not always separate him and it the way English does. Instead, it often uses the same object pronoun form, and the context tells you whether the referent is a person or a thing.

So here:

• אותו = it
• because the thing being returned is the cup of tea / cup