Sn2++2Hg2+→Hg2+2+Sn4+.
Oxidising agent- Hg2+ The oxidation number of Hg decreases from +2 to +1. Thus, Hg itself is reduced.
Reducing agent- Sn2+. The oxidation number of Sn increases from +2 to +4. Thus, Sn itself is oxidised.
Note:
Any species that is oxidised acts as reducing agent.
Any species that is reduced acts as oxidising agent.