She accused him of stealing the car.

Literal

She [topic-は] he [subject-が] car [object-を] stole [saying that-と言って] blamed.

と言って — the te-form of 言う ('say') with quotative と — attributes the spoken or implied basis for the blame. The accusation itself is the embedded proposition 彼が車を盗んだ ('he stole the car'). 責める ('blame, accuse') is a strong verb commonly paired with this structure to report what someone is being blamed for.