A letter from these matrices can be represented first by its row and next by its column, for example, 'G' can be represented by 65, 56 etc. and 'R' can be represented by 67, 58 etc. Similarly, you have to identify the set for the word 'GIRL'.
MATRIX 1:

0
1
2
3
4
​

0
S
A
G
D
G
​

1
T
G
T
G
I
​

2
G
O
P
I
Q
​

3
D
F
I
S
W
​

4
B
A
N
M
I
​

​

MATRIX 2:

5
6
7
8
9
​

5
F
G
A
R
S
​

6
G
N
R
B
V
​

7
M
R
Y
W
L
​

8
R
K
J
G
H
​

9
C
L
F
Y
T
​

​

Let's check the options for each letter of the word GIRL:
For 'G':

Row 4, Column 0 →40 (Present in all options)

For 'I':

Let's check row 3, column 2 →32 (Present in A, B, D)

Let's check row 2, column 2 →22 is 'P' (So Option C is incorrect)

For 'R':

Let's check row 7, column 6 →76 is 'R' (Present in A, D)

Let's check row 6, column 7 →67 is 'R' (Present in B)

For 'L':

Let's check option D: 97→ Row 9, Column 7 is 'L'.

Let's check option A: 98→ Row 9, Column 8 is 'H'.

Let's check option B: 99→ Row 9, Column 9 is 'T'.

Thus, Option D matches all codes perfectly:

G→40

I→32

R→76

L→97