גם כשהיא לא מסכימה איתי, היא תמיד מכבדת את הדעה שלי.

Yes, גם often means also / too, but in this sentence it helps create the sense of even:

גם כשהיא לא מסכימה איתי
= even when she doesn’t agree with me

This is a very common use. In context, גם + כשה... often has a concessive feel: even when... / despite the fact that when...

It is made from:

• כש־ = when
• היא = she

So:

• כש + היא = כשהיא

This kind of attachment is very common in Hebrew. The כש־ is a prefix, so it joins directly to the next word.

Examples:

• כשאני = when I
• כשאתה = when you
• כשהוא = when he

Because the subject is היא (she), and Hebrew verbs in the present tense agree with gender and number.

The verb here is from להסכים = to agree.

Present tense forms:

• מסכים = masculine singular
• מסכימה = feminine singular
• מסכימים = masculine plural / mixed plural
• מסכימות = feminine plural

Since the subject is היא, the correct form is מסכימה.

The same thing happens later with מכבדת:

• מכבד = masculine singular
• מכבדת = feminine singular

איתי means with me.

It comes from:

• עם = with
• איתי = with me

So:

• היא לא מסכימה איתי = she doesn’t agree with me

Hebrew often uses עם for agreeing with a person.

Other forms:

• איתך = with you
• איתו = with him
• איתה = with her
• איתנו = with us

This is worth memorizing as a set.

Not in this meaning.

If you want to say she doesn’t agree with me, the natural form is:

• היא לא מסכימה איתי

Using ל־ would not mean the same thing here. With להסכים, Hebrew commonly distinguishes between:

• להסכים עם מישהו = to agree with someone
• להסכים ל... = to agree to something / consent to something

For example:

• אני מסכים איתך = I agree with you
• אני מסכים להצעה = I agree to the proposal

So in your sentence, איתי is the correct choice.

Because את marks a definite direct object.

The verb מכבדת (respects) is acting on הדעה שלי (my opinion), and that object is definite, so Hebrew uses את:

• היא מכבדת את הדעה שלי

You use את before a direct object when it is definite, for example:

• את הספר = the book
• את הילד = the boy
• את הדעה שלי = my opinion

English has no exact equivalent, so this often feels strange to learners at first.

Because in Hebrew, a possessed noun is often definite, and Hebrew usually marks that definiteness.

So:

• הדעה שלי = my opinion
• literally, something like the opinion of mine

This is very normal Hebrew.

Compare:

• הספר שלי = my book
• הבית שלי = my house
• החברה שלי = my friend / my girlfriend, depending on context

For English speakers, the ה־ may feel redundant, but in Hebrew it is standard.

Both can relate to what someone thinks, but they are not always identical.

• דעה = opinion, view
• עמדה = position, stance

In this sentence, הדעה שלי sounds natural because it refers to my opinion / what I think.

If you said העמדה שלי, it would sound a bit more formal or like a clearly defined position on an issue.

So:

• מכבדת את הדעה שלי = respects my opinion
• מכבדת את העמדה שלי = respects my position/stance

Both are possible in some contexts, but דעה is the more everyday choice here.

Because the sentence begins with a subordinate clause:

• גם כשהיא לא מסכימה איתי = even when she doesn’t agree with me

Then comes the main clause:

• היא תמיד מכבדת את הדעה שלי = she always respects my opinion

The comma helps separate these two parts. This is similar to English:

• Even when she doesn’t agree with me, she always respects my opinion.

תמיד means always, and its placement here is very natural:

• היא תמיד מכבדת את הדעה שלי

This is similar to English she always respects my opinion.

Hebrew adverbs like תמיד are often flexible, but some positions sound more natural than others. The version in your sentence is standard and smooth.

You may also hear slightly different word orders in speech for emphasis, but this one is the safest to learn first.

Yes. Hebrew uses the present tense for general truths, habits, and repeated behavior, just like English often does.

So:

• היא תמיד מכבדת את הדעה שלי = she always respects my opinion

Even though it describes something habitual, Hebrew still uses the present form מכבדת.

If the subject is still she, the sentence does not change just because the speaker is male.

It remains:

• גם כשהיא לא מסכימה איתי, היא תמיד מכבדת את הדעה שלי.

That is because the verb agrees with היא (she), not with the speaker.

The word איתי already means with me, and it does not change based on whether the speaker is male or female.

Then the feminine verb forms would change to masculine:

• גם כשהוא לא מסכים איתי, הוא תמיד מכבד את הדעה שלי.

Changes:

• כשהיא → כשהוא
• מסכימה → מסכים
• היא → הוא
• מכבדת → מכבד

Everything else stays the same.