下着は

as for the underwear

→ 下着
phrase Rare #26,776
as for the underwear は marks 下着 as the topic; in English, it may simply be translated as “underwear” depending on the sentence.
JA: 下着はここに置いてください。
EN: Please put the underwear here.

下着は?

What about underwear?

— es[エス] (2001)

下着はダメで

Underwear isn't allowed.

— 帰ってきたヒトラー (2015)

下着は隠すものではなく見せるものである。

Underwear isn't meant to be hidden; it's meant to be shown off.

下着は国家機密ですか?

Is underwear a state secret?

— ア・フュー・グッドメン (1992)

パパの下着はあなたが出したの?

Did you put Dad’s underwear out?

— 箪笥<たんす> (2003)

私の白い下着は?

Where is my white underwear?

— 紅夢 (1991)