The document discusses the differences between direct and indirect speech. When converting direct speech to indirect speech, verb tenses are typically changed to past tense since indirect speech is introduced with a past tense verb like "said". For example, "He said, 'I go to school every day'" becomes "He said that he went to school every day". The document provides examples of how different verb tenses are changed and notes some exceptions involving the use of other verbs besides "said" to introduce indirect speech.