what he/she said
Lo siento pero no puedo entender lo que ha dicho en inglés.
I'm sorry, but I can't understand what you've said in English.
Lo que ha dicho Tom me parece bastante razonable.
What Tom said seems quite reasonable to me.
Pero lo que ha dicho es muy prometedor.
But what he said is very promising.
He pensado mucho en lo que ha dicho Tom.
I've thought a lot about what Tom said.
What he said is true.
Disculpe, pero, ¿podría repetir lo que ha dicho?
Excuse me, but could you repeat what you said?
You heard what he said.