In episode 11 of Pop Team Epic, we see Popuko and Pipi parody The Shining by haunting a winter cabin as poltergeists.
Throughout the segment there are audible whispers that sound like Japanese spoken backwards. These whispers are present in both the first and second broadcast, but neither one was subtitled.
What are the ghosts whispering during The Shining parody?
Here (1, 2) are the YouTube videos by 333ユグ playing the scenes for Part A in reversed.
Here are the reversed conversations for both Part A & B (source: Mr_BlueSky's Hatena Blog (Japanese)):
When passing the window:
「さっ、さむ、さむ…」
"Co, cold, cold..."
[BBゴローがうるさい為聞き取り不可]
(Because Blackboard Goro is too noisy, it's impossible to be comprehended)
When peeping the girl doing makeup
「ちょ、見えない！ちょ、じゃっ、ちゃっ、ちょっ、どーいて！」
"Wait, can't see! Wait, jya, cha, wait, out of my way!"
[BBゴローがうるさい為聞き取り不可]
(Because Blackboard Goro is too noisy, it's impossible to be comprehended)
On the hallway
「どうする？どっちが声かける？いっちゃう*？」
「え、いや、どうする？」
「え、ど、ちょ、ちょ二人…」"What will we do? Who will call out? Should we go*?"
"Eh, no, what will we do?"
"Eh, what, wait, wait both of you..."*いっちゃう, which is an inflected form of いく, has several meanings. In general case, it means "to go", but it can also mean "to die".
「メガネ新しくした？」
「え？へへへへへー分かっちゃったー？」"New eyeglasses?"
"Eh? Hehehehehe... you realized?"
When appearing in front of the car
「それギアバック*に入ってんでー」
"Put that to the "gear back*."*It's "back gear", in reversed reading, while the whole conversation is also in reversed.
「今日は青汁にする？」
"Today is aojiru?"
While showing the photograph
「仲間って…いいよね」
「そうだね」
「野球チーム…作りたいね」
「あと…三人だね」"Having friends are... good"
"Looks like it"
"I want to create... a baseball team..."
"Need... 3 more people"
「あのー…人間ドックとか行ってますか？」
「あのぜ～んぜん行ってない」
「え？でもめっちゃ痩せてる…」
「あー…だけどー」
「どこも悪くない？」
「いやそこまでぇ…」
「ハハハッ」"Umm... have you been to ningen DOKKU?"
"Well, I have never been there"
"Eh? But you're so slim"
"Ah... well..."
"Anywhere is okay?"
"Well, that's a bit..."
"Ha ha ha"