SO2+Cl2+2H2O→2HCl+H2SO4.
Oxidising agent- Cl2 The oxidation number of Cl decreases from 0 to -1. Thus, Cl itself is reduced.
Reducing agent- SO2. The oxidation number of S increases from +4 to +6. Thus, S itself is oxidised.
Note:
Any species that is oxidised acts as reducing agent.
Any species that is reduced acts as oxidising agent.