I'd say it's the reported form of 'she has given' or also 'she had given'. If I say "She is said to have eaten" then there's a sense she's still full or affected by it, in the 'have'/'has' past. If I say "She is said to have eaten the poisonous plant 20 years ago, but fortunately she recovered" then it's in the 'had' past.
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