Step 1: Understand electronegativity concept.
Electronegativity is the tendency of an atom to attract shared electron pairs in a chemical bond. In Pauling scale, values are assigned based on the empirical measurements and the periodic trends.
Step 2: Recall approximate values.
Typical Pauling values are:
\[
P \approx 2.19,\quad H \approx 2.20
\]
These are considered effectively equal in many exam-level approximations.
Step 3: Analyze other options.
S \( \approx 2.58 \), N \( \approx 3.04 \), Cl \( \approx 3.16 \), O \( \approx 3.44 \). None of these pairs have equal or nearly equal values compared to P and H.
Step 4: Logical comparison.
Among all given pairs, only P and H show nearly identical electronegativity values, making them the correct choice in standard chemistry approximation context.
Step 5: Final verification.
Since the question asks for “same electronegativity values,” the closest exact match provided in standard data is P and H.
Final Answer:
\[
\boxed{\text{P and H}}
\]