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で遊ぶのは危険

playing … is dangerous

→ で
phrase Rare #39,564
playing … is dangerous で marks the place where someone is playing; の turns the action into the subject of the sentence.
JA: 道路で遊ぶのは危険です。
EN: Playing in the street is dangerous.

火の近くで遊ぶのは危険だ。

Playing near fire is dangerous.

子供がこの池の近くで遊ぶのは危険です。

It is dangerous for children to play near this pond.

道で遊ぶのは危険です。

Playing in the street is dangerous.

子供が池で遊ぶのは危険だと思うよ。

I think it’s dangerous for children to play in the pond.