Human communication is a complex process that integrates bottom-up sensory information with top down cognitive mechanisms. The perception and integration of social cues, such as emotional prosody and semantics, significantly influence interactions, making their study crucial for understanding human behavior. This study investigates the neural correlates of emotional prosodic and semantic processing, as well as higher-level cognitive functions, including their roles in Theory of Mind (ToM), irony, and sarcasm. Fifty participants underwent functional MRI (fMRI) while listening to audio recordings of interactions between characters in varying situations where the first character introduces a topic (or a context), and the second character makes a statement on the topic. This statement is either literal (when the person means what they said) or non-literal (when the person does not mean what they said). Participants evaluated the statement in different scales: emotional prosody, semantics, irony, sarcasm, and ToM. Results revealed distinct neural activations: the superior temporal gyrus (STG) for prosodic processing, the inferior frontal gyrus (IFG) for semantic processing, the orbitofrontal cortex (OFC) for ironic perception, and the medial frontal cortex (MFC) for sarcasm processing. ToM-related processing elicited activation in the amygdala (AMY), middle temporal gyrus (MTG), and IFG. These findings provide insights into the neural basis of social cognition and the interplay between emotional and cognitive processes in communication.