Concept:
According to the Br\o nsted-Lowry concept:
• An acid is a substance that donates a proton \((\text{H}^+)\).
• A base is a substance that accepts a proton \((\text{H}^+)\).
• A conjugate acid-base pair differs by exactly one proton.
In the given reaction, we identify:
• the species which loses \(\text{H}^+\) as the acid,
• the species which gains \(\text{H}^+\) as the base.
Step 1: Identify the acid in the reaction.
From the reaction:
\[
\text{HPO}_4^{2-} + \text{H}_2\text{O} \rightleftharpoons \text{PO}_4^{3-} + \text{H}_3\text{O}^+
\]
We observe that:
\[
\text{HPO}_4^{2-} \rightarrow \text{PO}_4^{3-}
\]
Here, \(\text{HPO}_4^{2-}\) loses one proton \((\text{H}^+)\).
So, \(\text{HPO}_4^{2-}\) acts as an acid and \(\text{PO}_4^{3-}\) is its conjugate base.
Step 2: Identify the base in the reaction.
We also observe that:
\[
\text{H}_2\text{O} \rightarrow \text{H}_3\text{O}^+
\]
Here, \(\text{H}_2\text{O}\) gains one proton \((\text{H}^+)\).
So, \(\text{H}_2\text{O}\) acts as a base and \(\text{H}_3\text{O}^+\) is its conjugate acid.
Step 3: Write the conjugate acid-base pairs clearly.
The first conjugate acid-base pair is:
\[
\text{HPO}_4^{2-} \text{ and } \text{PO}_4^{3-}
\]
The second conjugate acid-base pair is:
\[
\text{H}_3\text{O}^+ \text{ and } \text{H}_2\text{O}
\]
Since the question asks for the conjugate acid-base pair respectively, the correct pair is:
\[
\text{H}_3\text{O}^+ \text{ and } \text{H}_2\text{O}
\]
Hence, the correct answer is:
\[
\boxed{(A)\ \text{H}_3\text{O}^+ \text{ and } \text{H}_2\text{O}}
\]