This question was being closed as 'not constructive' while I was writing the answer.
I disagree. Given the OPs' rep (15) he may be a newbie faced with the problem op rewriting some Delphi code in PHP. Although no such converter exists, we should definitely give him clues on how to approach his issue. IMO, closing his question is very blunt and unhelpful.
We all had to start somewhere sometime.
Since I do not have the rep to vote to re-open I hope this is the right place do bring that request to peoples' attention (I searched 'reopen question').
FWIW My answer was:
Writing a Delphi -> PHP converter may be technically possible, but it would be an enormous undertaking not worth the effort (extremely small market). The best you can do is:
Learn Delphi; since you only need to be able to read it, you can come a long way with running the Delphi code in the IDE, tracing what's happening, inspecting variable values, etc. Simultaneously (or in advance), write small Delphi programs to understand the language basics.
For specific small parts where you get stuck, post them here and ask for help.
Note the emphasis on where you get stuck, a question 'can someone translate this for me' and that does not show effort on your side, will generally not be answered.
Google 'convert Delphi to PHP' to see examples of people facing the same task, and you will get ideas
[Wow, SO even suggests additional tags to allow this question to be posted!]