"The same" is a pronoun in English and would be used in the following example. "Henry has just ordered a fruit cake and I would like to order the same." In other words "the same" is a pronoun, which a substitute expression for the noun "fruit cake"
The word "same" is an adjective, which is used to describe a noun. An example would be Maria and Margaret have bought the same handbag. In this example same is used with the noun.
I hope this explanation is helpful to you