The document discusses direct and indirect speech. It provides examples of changing direct speech to indirect speech based on tense. Direct speech uses quotation marks to report the exact words spoken, while indirect speech does not use quotation marks and communicates the general idea of what was said without the exact words. The key changes discussed are changing the present tense to past tense and changing future tense verbs from "will" to "would" when changing from direct to indirect speech. Time and place expressions are also sometimes changed in indirect speech, such as "now" becoming "then" and "here" becoming "there".