Please explain the difference between the following two sentences. Please try to explain it simple words. Thanks.
A):- Please come over this afternoon.
B):- Please come this afternoon.
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The optional preposition in come over, come round (more dialectally, come by) has no real significance in most contexts. It's really just a stylistic choice.
To the extent that there can be a slight shift in emphasis, come over more strongly alludes to the fact of travelling some distance in order to go to some location (as opposed to attending some event; being somewhere at a particular time).
That same focus on going to a place rather than being at an event also applies with come round - arguably with a slight implication that the distance to be traveled is relatively short.
The (more dialectal?) form Please come by this afternoon also implies a relatively short distance to be traveled (and a short visit). But to my ear, it often carries the additional implication that the addressee is already traveling in the general area - in such contexts, to come / drop / call by often implies making a small detour in order to make a (brief) visit.