1.

"SAY" --> Se emplea para "decir algo en general" (a nadie). Ej.

-I never say that. (Yo nunca digo eso.) Say.
-They say the same. (Ellos dicen lo mismo.) Say.
-When did my parents say that? (Cundo dijeron eso mis padres?) Say.
-She said she loves you. (Ella dijo que te quiere.) Say.
2.
"TELL" --> Se emplea para "decirLE algo a alguien especfico" (a m, a ella,...). Ej.

-I never tell her that. [Yo nunca LE digo eso. (a ella)] Tell her.

-They tell us the same. [Ellos nos dicen lo mismo. (a nosotros)] Tell us.

-When did my sons tell you that? [Cundo te dijeron eso mis hijos? (a ti)] Tell
you.

-She told me she loves you. (Ella me dijo que te quiere.) Told me.
3.
Pero, si queremos usar el verbo "Say" para "decirLE algo a alguien especfico" (a m, a
ella,...), es OBLIGATORIO escribir "to". Ej.

-She said TO me she loves you. (Ella me dijo que te quiere.) Said TO me.