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I have downloaded the content of a current website using FileZilla, to make some changes and then upload those changes.
I created a new site and DB through XAMPP, I copied the previous content in the new folder, and in the Admin Dashboard I can see our folders and themes we are using, but when I select a theme of ours, is not loading anything and I realized that post, comments and all the content is not there, so, how can I access to our content to make those changes?
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Actually you are running LIVE site in local PC, make sure your htaccess file is using default settings + wp-config does not have any site_url or such codes in it.
WordPress content is stored in the database. You need to export that in order to duplicate a site.
Use backup plugins that automatically migrate all needed files + your content, you can try whatever plugin suits you the best: Duplicator, UpdraftPlus, WPVivid… or All in one WP migration plugin that I have been suing since 2014 (as it suits me the best all these years).