The document discusses the proper use of "there is" and "there are" in sentences based on whether the noun following is singular or plural. It provides examples of sentences using nouns like "cat", "bag", "teacher" with both singular and plural forms, and affirms the correct usage of "there is" for singular nouns and "there are" for plural nouns. It also has the reader practice making sentences with other noun pairs like "flower/flowers", "notebook/notebooks", and "pencil/pencils".