@cletus's answer is useful but uses "extends" which is hardly a standard relational term, so let me offer my 2 cents.
I'd assume that comments (what you're specifically asking about) are about "items", a very general category encompassing questions, answers, and maybe more things yet (though in SO comments are only about questions or answers).
So an item would be a table with a PK of ItemId, all fields common to all items (a timestamp on which it was created, a user ID as a FK on a table of users, etc) and possibly a "ItemType" field usable for picking which other table (Questions, Answers, maybe more yet) to get specific details for the specific item, if any. I'd probably index each of these as I can easily imagine looking for items in a certain range of times, posted by a certain user, &c.
A Comment would have its own PK CommentId, a FK of ItemId, a timestamp, the author's UserId, and maybe a couple more column if you allow up/down votes on comments (or even just upvotes on them a la SO), flagging, &c.
To get, say, "all comments by user IDC on items by user IDI", I'd query:
SELECT * FROM Comments
JOIN Items USING (ItemId)
WHERE Comments.UserId = @IDC
AND Items.UserId = @IDI
I hope all other queries of interest are just as obvious as this one (if all interesting queries are trivially simple, this speaks well about the DB schema that makes them so;-).