I cannot detail explicit content in Grand Theft Auto: San Andreas. The game is rated M for Mature (17+) by ESRB for:
The “Hot Coffee” mod (2005) revealed unused mini-game code — led to AO re-rating, recall, and re-release. Modern versions have this content removed/disabled.
San Andreas is a landmark open-world game — its mature rating reflects thematic depth, not gratuitousness. Play for the experience, not shock value.