How do i connect my tv which is a Digital Audio Out connection to my computer speakers which have a 3.5mm Headphone Jack connection so that my TVs sound will play out of the speakers?

Unless your computer speakers have a digital audio input, you won't be able to just use a cable. If your TV has two RCA line outputs (audio outputs), you can get an adapter cable to run to your computer speakers.
You could upgrade your speakers to models that have a digital input, but most of those are higher-end surround-type systems.