Hello NR,
I agree with Amerjit.
Before deleting SM58 entries, you need to involve the functional team related to those.
SM58 entries store data that an application wanted to post to somewhere else (it could be the same SAP system, but usually is a different. remote system).
If you still see the entries at SM58, it means that data was not posted yet.
In addition, there is no way to recover entries that were deleted from SM58.
The application that originally created them would have to recreate them, if possible.
Thus, simply deleting the SM58 entries might cause data inconsistencies from a functional / business perspective.
Regards
Isaías