In the reaction PCl3+SO3→POCl3+SO2,PCl3 acts as
PCl3+SO3→POCl3+SO2
The theoretical oxidation state of P in PCl3 is +3 isn’t it? It changes to +5 in Phosphoryl chloride.
Look at the oxidation states of Sulphur in SO3 and SO2. It is respectively +6 and +4. Hence PCl3 is a reducing agent and SO3 is an oxidizing agent.